1.1402(f)-1 Computation of partner's net earnings from self-employment for taxable year which ends as result of his death. 1.1402(g)-1 Treatment of certain remuneration erroneously reported as net earnings from self-employment. 1.1402(h)-1 Members of certain religious groups opposed to insurance. 1.1403-1 Cross references. Withholding of Tax on Nonresident Aliens and Foreign Corporations and TaxFree Covenant Bonds NONRESIDENT ALIENS AND FOREIGN CORPORATIONS 1.1441-1 Requirement for withholding of tax on nonresident aliens, foreign partnerships, and foreign corporations. 1.1441-2 Income subject to withholding. 1.1441-3 Exceptions and rules of special application. 1.1441-4 Exemptions from withholding. 1.1441-5 Claiming to be a person not subject to withholding. 1.1441-6 Withholding pursuant to the application of a tax treaty which confers a reduced rate of, or an exemption from, United States income tax. 1.1441-7 General provisions relating to withholding agents. 1.1442-1 Withholding of tax on foreign corporations. 1.1442-2 Exemption from withholding of tax on foreign corporations. 1.1443-1 Foreign tax-exempt organizations. 1.1445-1 Withholding on dispositions of U.S. real property interests by foreign persons: In general (temporary). 1.1445-2 Situations in which withholding is not required under section 1445(a). 1.1445-3 Adjustments to amount required to be withheld pursuant to withholding certificate. 1.1445-4 Liability of agents. 1.1445-5 Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates. 1.1445-6 Adjustments pursuant to withhold certificate of amount required to be withheld under section 1445(e). 1.1445-7 Treatment of foreign corporation that has made an election under section 897(i) to be treated as a domestic corporation. 1.1445-8T Special rules regarding publicly traded partnerships, publicly traded trusts and real estate investment trusts (REITS) (temporary). TAX-FREE COVENANT BONDS 1.1451-1 Tax-free covenant bonds issued before January 1, 1934. 1.1451-2 Exemptions from withholding under section 1451. APPLICATION OF WITHHOLDING PROVISIONS 1.1461-1 Ownership certificates for bond interest. 1.1461-2 Return of tax withheld. 1.1461-3 Payment of withheld tax. 1.1461–4 Adjustments for overwithholding of tax. 1.1462-1 Withheld tax as credit to recipient of income. 1.1463-1 Tax paid by recipient of income. Rules Applicable to Recovery of Excessive Profits on Government Contracts RECOVERY OF EXCESSIVE PROFITS ON GOVERNMENT CONTRACTS 1.1471-1 Recovery of excessive profits on government contracts. MITIGATION OF EFFECT OF RENEGOTIATION OF GOVERNMENT CONTRACTS 1.1481-1 [Reserved] 1.1502-12 Separate taxable income. 1.1502-13 Intercompany transactions. 1.1502-13T Temporary regulations for certain intercompany transactions. 1.1502-14 Stock, bonds, and other obligations of members. 1.1502-15 Limitations on certain deductions. 1.1502-16 Mine exploration expenditures. 1.1502-17 Methods of accounting. 1.1502-18 Inventory adjustment. 1.1502-19 Excess losses. COMPUTATION OF CONSOLIDATED ITEMS 1.1502-21 Consolidated net operating loss deduction. 1.1502-22 Consolidated capital gain net income or loss. 1.1502-23 Consolidated section 1231 net gain or loss. 1.1502-24 Consolidated charitable contributions deduction. 1.1502-25 Consolidated section 922 deduction. 1.1502-26 Consolidated dividends received deduction. 1.1502-27 Consolidated section 247 deduction. BASIS, STOCK OWNERSHIP, AND EARNINGS AND PROFITS RULES 1.1502-31 Basis of property. 1.1502-32 Investment adjustment. 1.1502-33 Earnings and profits. 1.1502-34 Special aggregate stock ownership rules. SPECIAL TAXES AND TAXPAYERS 1.1502-42 Mutual savings banks, etc. 1.1502-43 Consolidated accumulated earnings tax. 1.1502-44 Percentage depletion for independent producers and royalty owners. ADMINISTRATIVE PROVISIONS AND OTHER RULES 1.1502-75 Filing of consolidated returns. 1.1502-75T Temporary regulations for filing of consolidated returns; coordina- 1.1502-76 Taxable year of members of group. 1.1502-77 Common parent agent for subsidiaries. 1.1502-78 Tentative carryback adjustments. 1.1502-79 Separate return years. 1.1502-80 Applicability of other provisions of law. 1.1502-81T Alaska Native Corporations. 1.1502-100 Corporations exempt from tax. REGULATIONS APPLICABLE TO TAXABLE YEARS PRIOR TO JANUARY 1, 1966 1.1502-3A Applicability of other provisions of law. 1.1502-10A Exercise of privilege. 1.1502-11A Consolidated returns for subsequent years. 1.1502-12A Making consolidated return and filing other forms. 1.1502-13A Change in affiliated group during taxable year. 1.1502-18A Failure to comply with regulations. 1.1502-19A Tentative carryback adjustments. 1.1502-32A Method of computation of income for period of less than 12 1.1502-33A Gain or loss from sale of stock, or bonds or other obligations. 1.1502-34A Sale of stock; basis for determining gain or loss. 1.1502-35A Sale of bonds or other obligations; basis for determining gain or 1.1502-36A Limitation on allowable losses on sale of stock, or bonds, or other 1.1502-50A Gain on sale of bonds and other evidences of indebtedness. 1.1502-51A Credit for investment in certain depreciable property. 1.1561-1 Limitations on certain multiple tax benefits in the case of certain con- 1.1561-1A Surtax exemptions in case of certain controlled corporations. 1.1561-2 Determination of amount of tax benefits. 1.1561-2A Reduction of surtax exemption. Consents to election and termination. 1.1562-4 Election after termination. 1.1562-5 Continuing and successor controlled groups. 1.1562-6 Election for short taxable years. 1.1562-7 Extension of statutory periods of limitation. 1.1563-1 Definition of controlled group of corporations and component mem- 1.1564-1 Limitations on additional benefits for members of controlled groups. 1.6011-1 General requirement of return, statement, or list. 1.6011-2 Returns, etc., of DISC's and former DISC's. 1.6011-3 Requirement of statement from payees of certain gambling winnings. 1.6012-1 Individuals required to make returns of income. 1.1502-42 Mutual savings banks, etc. 1.1502-43 Consolidated accumulated earnings tax. 1.1502-44 Percentage depletion for independent producers and royalty owners. ADMINISTRATIVE PROVISIONS AND OTHER RULES 1.1502-75 Filing of consolidated returns. 1.1502-75T Temporary regulations for filing of consolidated returns; coordina 1.1502-76 Taxable year of members of group. 1.1502-77 Common parent agent for subsidiaries. 1.1502-78 Tentative carryback adjustments. 1.1502-79 Separate return years. 1.1502-80 Applicability of other provisions of law. 1.1502-81T Alaska Native Corporations. 1.1502-100 Corporations exempt from tax. REGULATIONS APPLICABLE TO TAXABLE YEARS PRIOR TO JANUARY 1, 1966 1.1502-3A Applicability of other provisions of law. 1.1502-10A Exercise of privilege. 1.1502-11A Consolidated returns for subsequent years. 1.1502-12A Making consolidated return and filing other forms. 1.1502-13A Change in affiliated group during taxable year. 1.1502-18A Failure to comply with regulations. 1.1502-19A Tentative carryback adjustments. 1.1502-32A Method of computation of income for period of less than 12 1.1502-33A Gain or loss from sale of stock, or bonds or other obligations. 1.1502-34A Sale of stock; basis for determining gain or loss. 1.1502-35A Sale of bonds or other obligations; basis for determining gain o 1.1502-36A Limitation on allowable losses on sale of stock, or bonds, or othe |