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Title 26

Displaying title 26, up to date as of 10/08/2026. Title 26 was last amended 10/06/2026.
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  1. Title 26 —Internal Revenue
  2. Chapter I —Internal Revenue Service, Department of the Treasury
  3. Subchapter A —Income Tax
  4. Part 1   View Full Text
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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter AIncome Tax1 – 18
Part 1Income Taxes1.0-1 – 1.9300-1
Related Rules
§ 1.0-1Internal Revenue Code of 1954 and regulations.
Normal Taxes and Surtaxes1.1-1 – 1.4-4
Tax on Corporations1.11-1
Changes in Rates During a Taxable Year1.15-1 – 1.28-1
Credits Against Tax
credits allowable under sections 30 through 45D1.30-1 – 1.37-3
General Business Credits1.38-1 – 1.44B-1
Research Credit—For Taxable Years Beginning Before January 1, 19901.41-0A – 1.41-3A
Rules for Computing Credit for Investment in Certain Depreciable Property1.45-0 – 1.50-2
Rules for Computing Credit for Expenses of Work Incentive Programs1.50A-1 – 1.51-1
Tax Surcharge1.52-1 – 1.56-0
Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 19701.56(g)-0 – 1.56(g)-1
Tax Preference Regulations1.57-0 – 1.60
Computation of Taxable Income
Definition of Gross Income, Adjusted Gross Income, and Taxable Income1.61-1 – 1.67-4
Items Specifically Included in Gross Income1.71-1 – 1.88-1
Items Specifically Excluded From Gross Income1.101-1 – 1.139E-2
§ 1.141-0Table of contents.
Tax Exemption Requirements for State and Local Bonds1.141-1 – 1.150-5
Regulations Applicable to Certain Bonds Sold Prior to July 8, 19971.148-1A – 1.148-11A
Deductions for Personal Exemptions1.151-1 – 1.154
Itemized Deductions for Individuals and Corporations1.161-1 – 1.169-4
Computation of Taxable Income (Continued)
Itemized Deductions for Individuals and Corporations (Continued)1.170-3 – 1.199A-12
Additional Itemized Deductions for Individuals1.211-1 – 1.224-1
Special Deductions for Corporations1.241-1 – 1.250(b)-6
Items Not Deductible1.261-1 – 1.280H-1T
Taxable Years Beginning Prior to January 1, 19861.274-5A
Terminal Railroad Corporations and Their Shareholders1.281-1 – 1.300
Corporate Distributions and Adjustments
Effects on Recipients1.301-1 – 1.307-2
Effects on Corporation1.312-1 – 1.312-15
Definitions; Constructive Ownership of Stock1.316-1 – 1.318-4
Corporate Liquidations
Effects on Recipients1.331-1 – 1.336-5
Effects on Corporation1.337-1 – 1.338(i)-1
Definition1.346-1 – 1.346-3
Corporate Organizations and Reorganizations
Corporate Organizations1.351-1 – 1.351-3
Effects on Shareholders and Security Holders1.354-1 – 1.358-7
Effects on Corporation1.361-1 – 1.367(e)-2
Special Rule; Definitions1.368-1 – 1.368-3
Insolvency Reorganizations
Carryovers1.381(a)-1 – 1.400
Deferred Compensation, Etc.
Pension, Profit-Sharing, Stock Bonus Plans, etc.1.401-0 – 1.401(k)-5
§ 1.401(k)-6Definitions.
§ 1.401(l)-0Table of contents.
§ 1.401(l)-1Permitted disparity in employer-provided contributions or benefits.
§ 1.401(l)-2Permitted disparity for defined contribution plans.
§ 1.401(l)-3Permitted disparity for defined benefit plans.
§ 1.401(l)-4Special rules for railroad plans.
§ 1.401(l)-5Overall permitted disparity limits.
§ 1.401(l)-6Effective dates and transition rules.
§ 1.401(m)-0Table of contents.
§ 1.401(m)-1Employee contributions and matching contributions.
§ 1.401(m)-2ACP test.
§ 1.401(m)-3Safe harbor requirements.
§ 1.401(m)-4 Special rules for mergers, acquisitions and similar events. [Reserved]
§ 1.401(m)-5Definitions.
§ 1.402(a)-1Taxability of beneficiary under a trust which meets the requirements of section 401(a).
§ 1.402(a)(5)-1TRollovers of partial distributions from qualified trusts and annuities. (Temporary)
§ 1.402(b)-1Treatment of beneficiary of a trust not exempt under section 501(a).
§ 1.402(c)-1Taxability of beneficiary of certain foreign situs trusts.
§ 1.402(c)-2Eligible rollover distributions.
§ 1.402(d)-1Effect of section 402(d).
§ 1.402(e)-1 [Reserved]
§ 1.402(f)-1Required explanation of eligible rollover distributions; questions and answers.
§ 1.402(g)-0Limitation on exclusion for elective deferrals, table of contents.
§ 1.402(g)-1Limitation on exclusion for elective deferrals.
§ 1.402(g)-2Increased limit for catch-up contributions.
§ 1.402(g)(3)-1Employer contributions to purchase a section 403(b) contract under a salary reduction agreement.
§ 1.402A-1Designated Roth Accounts.
§ 1.402A-2Reporting and recordkeeping requirements with respect to designated Roth accounts.
§ 1.403(a)-1Taxability of beneficiary under a qualified annuity plan.
§ 1.403(a)-2Capital gains treatment for certain distributions.
§ 1.403(b)-0Taxability under an annuity purchased by a section 501(c)(3) organization or a public school.
§ 1.403(b)-1General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school.
§ 1.403(b)-2Definitions.
§ 1.403(b)-3Exclusion for contributions to purchase section 403(b) contracts.
§ 1.403(b)-4Contribution limitations.
§ 1.403(b)-5Nondiscrimination rules.
§ 1.403(b)-6Timing of distributions and benefits.
§ 1.403(b)-7Taxation of distributions and benefits.
§ 1.403(b)-8Funding.
§ 1.403(b)-9Special rules for church plans.
§ 1.403(b)-10Miscellaneous provisions.
§ 1.403(b)-11Applicable dates.
§ 1.403(c)-1Taxability of beneficiary under a nonqualified annuity.
§ 1.404(a)-1Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment plan; general rule.
§ 1.404(a)-1TQuestions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary)
§ 1.404(a)-2Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971.
§ 1.404(a)-3Contributions of an employer to or under an employees' pension trust or annuity plan that meets the requirements of section 401(a); application of section 404(a)(1).
§ 1.404(a)-4-1.404(a)-7 [Reserved]
§ 1.404(a)-8Contributions of an employer under an employees' annuity plan which meets the requirements of section 401(a); application of section 404(a)(2).
§ 1.404(a)-9 [Reserved]
§ 1.404(a)-10Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B).
§ 1.404(a)-11Trusts created or organized outside the United States; application of section 404(a)(4).
§ 1.404(a)-12Contributions of an employer under a plan that does not meet the requirements of section 401(a); application of section 404(a)(5).
§ 1.404(a)-13Contributions of an employer where deductions are allowable under section 404(a) (1) or (2) and also under section 404(a)(3); application of section 404(a)(7).
§ 1.404(a)-14Special rules in connection with the Employee Retirement Income Security Act of 1974.
§ 1.404(b)-1Method of contribution, etc., having the effect of a plan; effect of section 404(b).
§ 1.404(b)-1TMethod or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary)
§ 1.404(c)-1Certain negotiated plans; effect of section 404(c).
§ 1.404(d)-1TQuestions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary)
§ 1.404(e)-1 [Reserved]
§ 1.404(e)-1AContributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan.
§ 1.404(g)-1Deduction of employer liability payments.
§ 1.404(k)-1TQuestions and answers relating to the deductibility of certain dividend distributions. (Temporary)
§ 1.404(k)-3Disallowance of deduction for reacquisition payments.
§ 1.406-1Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation.
§ 1.407-1Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation.
§ 1.408-1General rules.
§ 1.408-2Individual retirement accounts.
§ 1.408-3Individual retirement annuities.
§ 1.408-4Treatment of distributions from individual retirement arrangements.
§ 1.408-5Annual reports by trustees or issuers.
§ 1.408-6Disclosure statements for individual retirement arrangements.
§ 1.408-7Reports on distributions from individual retirement plans.
§ 1.408-8Distribution requirements for individual retirement plans.
§ 1.408-11Net income calculation for returned or recharacterized IRA contributions.
§ 1.408(q)-1Deemed IRAs in qualified employer plans.
§ 1.408A-0Roth IRAs; table of contents.
§ 1.408A-1Roth IRAs in general.
§ 1.408A-2Establishing Roth IRAs.
§ 1.408A-3Contributions to Roth IRAs.
§ 1.408A-4Converting amounts to Roth IRAs.
§ 1.408A-5Recharacterized contributions.
§ 1.408A-6Distributions.
§ 1.408A-7Reporting.
§ 1.408A-8Definitions.
§ 1.408A-9Effective date.
§ 1.408A-10Coordination between designated Roth accounts and Roth IRAs.
§ 1.409-1Retirement bonds.
§ 1.409A-0Table of contents.
§ 1.409A-1Definitions and covered plans.
§ 1.409A-2Deferral elections.
§ 1.409A-3Permissible payments.
§ 1.409A-4 Calculation of income inclusion. [Reserved]
§ 1.409A-5 Funding. [Reserved]
§ 1.409A-6Application of section 409A and effective dates.
§ 1.409(p)-1Prohibited allocation of securities in an S corporation.
§ 1.409(p)-1TProhibited allocations of securities in an S corporation (temporary).
Deferred Compensation, Etc.
Pension, Profit-Sharing, Stock Bonus Plans, etc.1.410(a)-1 – 1.420-1
Certain Stock Options1.421-1 – 1.440
Deferred Compensation, Etc. (Continued)
Accounting Periods1.441-0 – 1.444-4
Methods of Accounting
Methods of Accounting in General1.446-1 – 1.448-3
Taxable Year for Which Items of Gross Income Included1.451-1 – 1.460-6
Taxable Year for Which Deductions Taken1.461-0 – 1.469-11
Inventories1.471-1 – 1.475(g)-1
Adjustments1.481-1 – 1.483-4
Regulations Applicable for Taxable Years Beginning on or Before April 21, 19931.482-1A – 1.482-2A
Regulations applicable on or before January 4, 2009.1.482-7A – 1.500
Exempt Organizations1.501(a)-1 – 1.506-1
Private Foundations1.507-1 – 1.509(e)-1
Taxation of Business Income of Certain Exempt Organizations1.511-1 – 1.514(g)-1
Farmers' Cooperatives1.521-1 – 1.527-9
Homeowners Associations1.528-1 – 1.528-10
Qualified ABLE Programs1.529A-0 – 1.530A-7T
Corporations Used To Avoid Income Tax on Shareholders1.531-1 – 1.537-3
Personal Holding Companies1.541-1 – 1.547-7
Foreign Personal Holding Companies1.551-1 – 1.551-2
Deduction for Dividends Paid1.561-1 – 1.565-6
Banking Institutions1.581-1 – 8
Mutual Savings Banks, Etc.1.591-1 – 1.597-8
Bank Affiliates1.601-1
Natural Resources1.611-0 – 1.617-5
Sales and Exchanges1.631-1 – 1.632-1
Mineral Production Payments1.636-1 – 1.636-4
Continental Shelf Areas1.638-1 – 1.640
Estates, Trusts, Beneficiaries, and Decedents
Estates, Trusts, and Beneficiaries1.641 – 1.643(h)-1
Pooled Income Fund Actuarial Tables Applicable Before June 1, 20231.642(c)-6A
Election to Treat Trust as Part of an Estate1.645-1
Trusts Which Distribute Current Income Only1.651(a)-1 – 1.652(c)-4
Estates and Trusts Which May Accumulate Income or Which Distribute Corpus1.661(a)-1 – 1.664-4
Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning Before January 1, 19691.665(a)-0 – 1.669(b)-2
Unitrust Actuarial Tables Applicable Before June 1, 2023.1.664-4A
Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning on or After January 1, 19691.665(a)-0A – 1.665(g)-2A
Grantors and Others Treated as Substantial Owners1.671-1 – 1.679-7
Miscellaneous1.681(a)-1 – 1.684-5
Income in Respect of Decedents1.691(a)-1 – 1.692-1
Partners and Partnerships1.701-1 – 1.709-2
Contributions, Distributions, and Transfers
Contributions to a Partnership1.721-1 – 1.723-1
Distributions by a Partnership1.731-1 – 1.737-5
Transfers of Interests in a Partnership1.741-1 – 1.743-1
Provisions Common to Part II, Subchapter K, Chapter 1 of the Code1.751-1 – 1.755-1
Definitions1.761-1 – 1.761-3
Effective Date for Subchapter K, Chapter 1 of the Code1.771-1
Life Insurance Companies
Definition; Tax Imposed1.801-1 – 1.802-3
Investment Income1.804-3 – 1.807-4
Gain and Loss from Operations1.809-1 – 1.812-9
Distributions to Shareholders1.815-1 – 1.816-1
Miscellaneous Provisions1.817-1 – 1.819-2
Mutual Insurance Companies (Other Than Life and Certain Marine Insurance Companies and Other Than Fire or Flood Insurance Companies Which Operate on Basis of Perpetual Policies or Premium Deposits)1.822-1 – 1.826-7
Other Insurance Companies1.831-1 – 1.850
Regulated Investment Companies and Real Estate Investment Trusts1.851-1 – 1.855-1
Real Estate Investment Trusts1.856-0 – 1.860G-3
Tax Based on Income from Sources Within or Without the United States
Determination of Sources of Income1.861-1 – 1.863-3
Regulations Applicable to Taxable Years Prior to December 30, 19961.863-3A – 1.865-3
Nonresident Aliens and Foreign Corporations
Nonresident Alien Individuals1.871-1 – 1.879-1
Foreign Corporations1.881-0 – 1.884-5
Miscellaneous Provisions1.891 – 1.897(l)-1
Income from Sources Without the United States
Foreign Tax Credit1.901-1 – 1.907(f)-1
Earned Income of Citizens or Residents of United States1.908 – 1.911-8
Earned Income of Citizens of United States1.912-1 – 1.927(d)-2T
Possessions of the United States1.931-1 – 1.937-3
Controlled Foreign Corporations1.951-1 – 1.965-9
Export Trade Corporations1.970-1 – 1.981-3
Foreign Currency Transactions1.985-0 – 1.989(b)-1
Domestic International Sales Corporations1.991-1 – 1.1000
Gain or Loss on Disposition of Property
Determination of Amount of and Recognition of Gain or Loss1.1001-1 – 1.1002-1
Basis Rules of General Application1.1011-1 – 1.1021-1
Common Nontaxable Exchanges1.1031-0 – 1.1045-1
Special Rules1.1051-1 – 1.1061-6
Changes To Effectuate F.C.C. Policy1.1071-1 – 1.1071-4
Exchanges in Obedience to S.E.C. Orders1.1081-1 – 1.1083-1
Wash Sales of Stock or Securities1.1091-1 – 1.1202-2
Treatment of Capital Losses1.1211-1 – 1.1212-1
General Rules for Determining Capital Gains and Losses1.1221-1 – 1.1223-3
Special Rules for Determining Capital Gains and Losses1.1231-1 – 1.1298-4
Income Averaging1.1301-1
Readjustment of Tax Between Years and Special Limitations1.1311(a)-1 – 1.1314(c)-1
Involuntary Liquidation and Replacement of Lifo Inventories1.1321-1 – 1.1321-2
War Loss Recoveries1.1331-1 – 1.1337-1
Claim of Right1.1341-1 – 1.1342-1
Other Limitations1.1346-1 – 1.1348-3
Small Business Corporations and Their Shareholders1.1361-0 – 1.1378-1
Section 1374 Before the Tax Reform Act of 19861.1374-1A
Cooperatives and Their Patrons1.1381-1 – 1.1383-1
Tax Treatment by Patrons of Patronage Dividends1.1385-1
Definitions; Special Rules1.1388-1 – 1.1394-1
Empowerment Zone Employment Credit1.1396-1 – 1.1397E-1
Rules Relating to Individuals' Title 11 Cases1.1398-1 – 1.1400Z2(f)-1
Tax on Self-Employment Income1.1401-1 – 1.1403-1
Net Investment Income Tax1.1411-0 – 1.1411-10
Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds1.1441-0 – 1.1446(f)-5
Tax-Free Covenant Bonds1.1451-1 – 1.1451-2
Application of Withholding Provisions1.1461-1 – 1.1464-1
Information Reporting by Foreign Financial Institutions1.1471-0 – 1.1474-7
Mitigation of Effect of Renegotiation of Government Contracts1.1481-1
Consolidated Returns
Consolidated Return Regulations1.1502-0 – 1.1502-1
Consolidated Tax Liability1.1502-2 – 1.1502-9
Computation of Consolidated Taxable Income1.1502-11
Computation of Separate Taxable Income1.1502-12 – 1.1502-19
Computation of Consolidated Items1.1502-21 – 1.1502-28
Basis, Stock Ownership, and Earnings and Profits Rules1.1502-30 – 1.1502-36
Special Taxes and Taxpayers1.1502-43 – 1.1502-68
Administrative Provisions and Other Rules1.1502-75 – 1.1504-4
Regulations Applicable to Taxable Years Beginning Before June 28, 20021.1502-77A
Regulations Applicable to Taxable Years Beginning on or After June 28, 2002, and Before April 1, 20151.1502-77B
§ 1.1551-1Disallowance of surtax exemption and accumulated earnings credit.
§ 1.1552-1Earnings and profits.
Certain Controlled Corporations1.1561-0 – 1.1563-4
Individual Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage
Information and Returns1.5000A-0 – 1.5000C-7
Records, Statements, and Special Returns1.6001-1 – 1.6001-2
Tax Returns or Statements1.6011-1 – 1.6017-1
Information Returns1.6031(a)-1 – 1.6060-1
Signing and Verifying of Returns and Other Documents1.6061-1 – 1.6065-1
Time for Filing Returns and Other Documents1.6071-1 – 1.6074-3
Extension of Time for Filing Returns1.6081-1 – 1.6081-11
Place for Filing Returns or Other Documents1.6091-1 – 1.6091-4
Miscellaneous Provisions1.6102-1 – 1.6115-1
Regulations Applicable to Returns or Claims for Refund Filed Prior to January 1, 20001.6109-2A
Time and Place for Paying Tax1.6151-1 – 1.6153-4
Extensions of Time for Payment1.6161-1 – 1.6165-1
General Provisions1.6302-1 – 1.6361-1
Abatements, Credits, and Refunds1.6411-1 – 1.6425-3
Additions to the Tax, Additional Amounts, and Assessable Penalties1.6654-1 – 1.6851-3
The Tax Court
Declaratory Judgments Relating to Qualification of Certain Retirement Plans1.7476-1 – 1.7519-3T
General Actuarial Valuations1.7520-1 – 1.9005-5
Tax Reform Act of 19691.9006 – 1.9300-1
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