Name. subscription(s) to the publications checked below: FEDERAL REGISTER $25.00 domestic; 36.00 foreign ($2.50 monthly) CODE OF FEDERAL REGULATIONS $195.00 domestic; $245.00 foreign Street Address. City State Zip Make check payable to the Superintendent of Documents Title 26-Internal Revenue (This book contains Part 1, §§ 1.851 to 1.1200) Part CHAPTER I-Internal Revenue Service, Department of the Treasury (continued) 1 CHAPTER I-INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY (Continued) (Part 1, §§ 1.851 to 1.1200) Part 1 SUBCHAPTER A—INCOME TAX (continued) Income tax; taxable years beginning after December 31, 1953 (continued). Supplementary Publications: Internal Revenue Service Looseleaf Regulations System. Additional supplementary publications are issued covering Alcohol and Tobacco Taz Regulations, and Regulations Under Tax Conventions. SUBCHAPTER A-INCOME TAX (Continued) PART 1-INCOME TAX; TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 1953 (Continued) Normal Taxes and Surtaxes (Continued) REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS Sec. 1.851 Statutory provisions; definition of regulated investment company. 1.851-1 Definition of regulated investment company. 1.851-6 Investment companies furnishing capital to development corporations. 1.852 Statutory provisions; taxation of regulated investment companies and their shareholders. 1.852-1 Taxation of regulated investment companies. 1.852-2 Method of taxation of regulated investment companies. 1.852-3 Investment company taxable income. 1.852-4 Method of taxation of shareholders of regulated investment companies. 1.852-5 Earnings and profits of a regulated investment company. 1.852-6 Records to be kept for purpose of determining whether a corporation claiming to be a regulated investment company is a personal holding company. 1.852-7 Additional information required in returns of shareholders. 1.852-8 Information returns. 1.852-9 Special procedural requirements applicable to designation under section 852(b) (3) (D). 1.852-10 Distributions in redemption of interests in unit investment trusts. 1.853 Statutory provisions; foreign tax credit allowed to shareholders. 1.853-1 Foreign tax credit allowed to shareholders. 1.853-2 Effect of election. Sec. 1.854 Statutory provisions; limitations applicable to dividends received from regulated investment company. 1.854-1 Limitations applicable to dividends received from regulated investment company. 1.854-2 Notice to shareholders. 1.854-3 Definitions. 1.855 Statutory provisions; dividends paid by regulated investment company after close of taxable year. 1.855-1 Dividends paid by regulated investment company after close of taxable year. REAL ESTATE INVESTMENT TRUSTS 1.856 Statutory provisions; definition of real estate investment trust. 1.856-1 Definition of real estate investment trust. 1.857 Statutory provisions; taxation of real estate investment trusts and their beneficiaries. 1.857-1 Taxation of real estate investment trusts. 1.857-2 Method of taxation of real estate investment trusts. 1.857-3 Real estate investment trust taxable income. 1.857-4 Method of taxation of shareholders of real estate investment trusts. 1.857-5 Earnings and profits of a real estate investment trust. 1.857-6 Records to be kept by a real estate investment trust. 1.857-7 1.857-8 Information required in returns of shareholders. 1.858 Statutory provisions; dividends paid by real estate investment trust after close of taxable year. 1.858-1 Dividends paid by real estate investment trust after close of taxable year. TAX BASED ON INCOME FROM SOURCES WITHIN OR WITHOUT THE UNITED STATES 1.861 Statutory provisions; income from sources within the United States. 1.861-1 1.861-8 Computation of taxable income from sources within the United States. 1.862 Statutory provisions; income from sources without the United States. 1.862-1 Income specifically from sources without the United States. 1.863 Statutory provisions; items not specified in section 861 or 862. 1.863-1 Allocation of gross income under section 863(a). 1.863-2 Income derived partly from sources within and partly from sources without the United States. 1.863-3 Income from the sale of personal property derived partly from within and partly from without the United States. 1.863-4 Transportation service. 1.863-5 Telegraph and cable services. 1.863-6 Income from sources within a foreign country or possession of the United States. 1.864 Statutory provisions; definitions. 1.864-1 Meaning of sale. 1.864-2 Trade or business within the United States. NONRESIDENT ALIENS AND FOREIGN CORPORATIONS NONRESIDENT ALIEN INDIVIDUALS 1.871 Statutory provisions; tax on nonresident alien individuals. 1.871-1 1.871-2 Taxation of aliens. Determining residence of alien individuals. 1.871-3 Residence of alien seamen. |