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. 1.1562-3 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. 1.6013-6 Election to treat nonresident alien individual as resident of the United 1.6013-7 Joint return for year in which nonresident alien becomes resident of 1.6014-1 Tax not computed by taxpayer for taxable years beginning before 1.6014-2 Tax not computed by taxpayer for taxable years beginning after De- 1.6015(a)-1 Declaration of estimated income tax by individuals. 1.6015(b)-1 Joint declaration by husband and wife. 1.6015(c)-1 Definition of estimated tax. 1.6015(d)-1 Contents of declaration of estimated tax. 1.6015(e)-1 Amendment of declaration. 1.6031-1 Return of partnership income. 1.6032-1 Returns of banks with respect to common trust funds. 1.6033-1 Returns by exempt organizations; taxable years beginning before Jan- 1.6033-2 Returns by exempt organizations (taxable years beginning after De- cember 31, 1969) and returns by certain nonexempt organizations (taxable years beginning after December 31, 1980). 1.6033-3 Additional provisions relating to private foundations. 1.6034-1 Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c). 1.6035-1 Returns of U.S. officers, directors and 10-percent shareholders of for- eign personal holding companies for taxable years beginning after Septem- 1.6035-2 Returns of U.S. officers and directors of foreign personal holding com- panies for taxable years beginning before September 4, 1982. 1.6035-3 Returns of 50-percent U.S. shareholders of foreign personal holding companies for taxable years beginning before September 4, 1982. 1.6036-1 Notice of qualification as executor or receiver. 1.6037-1 Return of electing small business corporation. 1.6038-1 Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before 1.6038-2 Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations beginning after 1.6038A-1 Information returns required of certain foreign-owned corporations. 1.6038B-1T Reporting of transactions described in section 367 (temporary). 1.6039-1 Information returns required of corporations with respect to certain stock option transactions occurring on or after January 1, 1964. 1.6039-2 Statements to persons with respect to whom information is furnished. 1.6041-1 Return of information as to payments of $600 or more. 1.6041-3 Payments for which no return of information is required under section 6041. 1.6041-4 Returns of information as to foreign items. 1.6041-6 Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing. 1.6041-7 Permission to submit information required by Form 1099 or W-2 on magnetic tape. 1.6042-1 Return of information as to dividends paid in calendar years before 1963. 1.6042-2 Returns of information as to dividends paid in calendar years after 1962. 1.6042-3 Dividends subject to reporting. 1.6042-4 Statements to recipients of dividend payments. 1.6043-1 Return regarding corporate dissolution or liquidation. 1.6043-2 Return of information respecting distributions in liquidation. 1.6043-3 Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a). 1.6044-1 Returns of information as to patronage dividends with respect to patronage occurring in taxable years beginning before 1963. 1.6044-2 Returns of information as to payments of patronage dividends with respect to patronage occurring in taxable years beginning after 1962. 1.6044-3 Amounts subject to reporting. 1.6044-4 Exemption for certain consumer cooperatives. 1.6044-5 Statements to recipients of patronage dividends. 1.6045-1 Returns of information of brokers and barter exchanges. 1.6045-2 Furnishing statement required with respect to certain substitute payments. 1.6045-2T Furnishing statement required with respect to certain substitute payments (temporary). 1.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock, on or after January 1, 1963. 1.6046-2 Returns as to foreign corporations which are created or organized, or reorganized, on or after September 15, 1960, and before January 1, 1963. 1.6046-3 Returns as to formation or reorganization of foreign corporations prior to September 15, 1960. 1.6047-1 Information to be furnished with regard to employee retirement plan covering an owner-employee. 1.6049-1 Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983. 1.6049-2 Interest and original issue discount subject to reporting in calendar years before 1983. 1.6049-3 Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount in calendar years before 1983. 1.6049-4 Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982. 1.6049-5 Interest and original issue discount subject to reporting after December 31, 1982. 1.6049-5T Reporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary). 1.6049-6 Statements to recipients of interest payments and holders of obligations as to which there is attributed original issue discount after December 31, 1982. 1.6050A-1 Reporting requirements of certain fishing boat operators. 1.6050B-1 Information returns by person making unemployment compensation payments. 1.6050D-1 Information returns relating to energy grants and financing. 1.6050E-1 Reporting of State and local income tax refunds. 1.6050H-1T Questions and answers concerning information returns relating to mortgage interest received in a trade or business from individuals (temporary). 1.60501-1 Returns relating to cash in excess of $10,000 received in a trade or business. 1.60501-1T Returns relating to cash in excess of $10,000 received in a trade or business (temporary). 1.6050J-1T Questions and answers concerning information returns relating to foreclosures and abandonments of security (temporary). 1.6050K-1 Returns relating to sales or exchanges of certain partnership interests. 1.6050L-1T Temporary regulations; information return by donees relating to certain dispositions of donated property. 1.6052-1 Information returns regarding payment of wages in the form of group-term life insurance. 1.6052-2 Statements to be furnished employees with respect to wages paid in the form of group-term life insurance. 1.6060-1 Reporting requirements for income tax return preparers. SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS 1.6061-1 Signing of returns and other documents by individuals. 1.6062-1 Signing of returns, statements, and other documents made by corporations. 1.6063-1 Signing of returns, statements, and other documents made by partnerships. 1.6065-1 Verification of returns. TIME FOR FILING RETURNS AND OTHER DOCUMENTS 1.6071-1 Time for filing returns and other documents. 1.6072-1 Time for filing returns of individuals, estates, and trusts. 1.6072-2 Time for filing returns of corporations. 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations. 1.6072-4 Time for filing other returns of income. 1.6073-1 Time and place for filing declarations of estimated income tax by individuals. 1.6073-2 Fiscal years. 1.6073-3 Short taxable years. 1.6073-4 Extension of time for filing declarations by individuals. 1.6074-1 Time and place for filing declarations of estimated income tax by corporations. 1.6074-2 Time for filing declarations by corporations in case of a short taxable year. 1.6074-3 Extension of time for filing declarations by corporations. EXTENSION OF TIME FOR FILING RETURNS 1.6081-1 Extension of time for filing returns. 1.6081-1T Extension of time to file return in case of taxpayers with mixed straddles (temporary). 1.6081-2 Extensions of time in the case of certain partnerships, corporations, and U.S. citizens and residents. 1.6081-3 Automatic extension of time for filing corporation income tax returns. 1.6081-4 Automatic extension of time for filing individual income tax returns. PLACE FOR FILING RETURNS OR OTHER DOCUMENTS 1.6091-1 Place for filing returns or other documents. 1.6041-3 Payments for which no return of information is required under section 6041. 1.6041-4 Returns of information as to foreign items. 1.6041-5 Information as to actual owner. 1.6041-6 Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing. 1.6041-7 Permission to submit information required by Form 1099 or W-2 on magnetic tape. 1.6042-1 Return of information as to dividends paid in calendar years before 1963. 1.6042-2 Returns of information as to dividends paid in calendar years after 1962. 1.6042-3 Dividends subject to reporting. 1.6042-4 Statements to recipients of dividend payments. 1.6043-1 Return regarding corporate dissolution or liquidation. 1.6043-2 Return of information respecting distributions in liquidation. 1.6043-3 Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a). 1.6044-1 Returns of information as to patronage dividends with respect to patronage occurring in taxable years beginning before 1963. 1.6044-2 Returns of information as to payments of patronage dividends with respect to patronage occurring in taxable years beginning after 1962. 1.6044-3 Amounts subject to reporting. 1.6044-4 Exemption for certain consumer cooperatives. 1.6044-5 Statements to recipients of patronage dividends. 1.6045-1 Returns of information of brokers and barter exchanges. 1.6045-2 Furnishing statement required with respect to certain substitute payments. 1.6045-2T Furnishing statement required with respect to certain substitute payments (temporary). 1.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock, on or after January 1, 1963. 1.6046-2 Returns as to foreign corporations which are created or organized, or reorganized, on or after September 15, 1960, and before January 1, 1963. 1.6046-3 Returns as to formation or reorganization of foreign corporations prior to September 15, 1960. 1.6047-1 Information to be furnished with regard to employee retirement plan covering an owner-employee. 1.6049-1 Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983. 1.6049-2 Interest and original issue discount subject to reporting in calendar years before 1983. 1.6049-3 Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount in calendar years before 1983. 1.6049-4 Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982. 1.6049-5 Interest and original issue discount subject to reporting after December 31, 1982. 1.6049-5T Reporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary). 1.6049-6 Statements to recipients of interest payments and holders of obligations as to which there is attributed original issue discount after December 31, 1982. 1.6050A-1 Reporting requirements of certain fishing boat operators. 1.6050B-1 Information returns by person making unemployment compensation payments. 1.6050D-1 Information returns relating to energy grants and financing. |