FEDERAL REGISTER $25.00 domestic; 36.00 foreign ($2.50 monthly) CODE OF FEDERAL REGULATIONS $195.00 domestic; $245.00 foreign

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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.
Information returns.

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
DETERMINATION OF SOURCES OF INCOME

1.861 Statutory provisions; income from sources within the United States.
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.