Lapas attēli


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.
1.1464-1 Refunds or credits.

Rules Applicable to Recovery of Excessive Profits on Government Contracts


1.1471-1 Recovery of excessive profits on government contracts.


1.1481-1 (Reserved)

Tax on Transfers to Avoid Income Tax

1.1491-1 Imposition of tax.
1.1492-1 Nontaxable transfers.
1.1493-1 Definition of foreign trust.
1.1494-1 Returns; payment and collection of tax.
1.1494-2 Effective date.

Consolidated Returns

RETURNS AND PAYMENT OF TAX 1.1501-1 Privilege to file consolidated returns.

CONSOLIDATED RETURN REGULATIONS 1.1502-0 Effective date. 1.1502-1 Definitions.

CONSOLIDATED TAX LIABILITY 1.1502-2 Computation of tax liability. 1.1502-3 Consolidated investment credit. 1.1502-4 Consolidated foreign tax credit. 1.1502-5 Estimated tax. 1.1502-6 Liability for tax. 1.1502-7 Tax surcharge.

COMPUTATION OF CONSOLIDATED TAXABLE INCOME 1.1502-11 Consolidated taxable income.

COMPUTATION OF SEPARATE TAXABLE INCOME 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 1.1502-41 Determination of consolidated net long-term capital gain and consoli

dated net short-term capital loss. 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. 1.1502-47 Consolidated returns by life-nonlife groups.

ADMINISTRATIVE PROVISIONS AND OTHER RULES 1.1502-75 Filing of consolidated returns. 1.1502-75T Temporary regulations for filing of consolidated returns; coordina

tion with section 338(h)(10). 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. 1.1502-100 Corporations exempt from tax.

REGULATIONS APPLICABLE TO TAXABLE YEARS PRIOR TO JANUARY 1, 1966 1.1502-0A Introductory. 1.1502-1A Privilege of making consolidated returns. 1.1502-2A Definitions. 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. 1.1502-14A Accounting period of an affiliated group. 1.1502-15A Liability for tax. 1.1502-16A Common parent corporation agent for subsidiaries. 1.1502-17A Waivers. 1.1502–18A Failure to comply with regulations. 1.1502-19A Tentative carryback adjustments. 1.1502-30A Computation of tax. 1.1502–31A Basis of tax computation. 1.1502-32A Method of computation of income for period of less than 12

months. 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

obligations. 1.1502-37A Liquidations; recognition of gain or loss. 1.1502-38A Basis of property. 1.1502-39A Inventories. 1.1502-40A Bad debts. 1.1502-41A Sale and retirement by corporation of its bonds. 1.1502-42A Capital loss limitations and carryover. 1.1502-43A Credit for foreign taxes. 1.1502-44A Methods of accounting. 1.1502-45A Mine exploration expenditures. 1.1502-46A Depreciation. 1.1502-47A Election to deduct accrued taxes. 1.1502-48A Liability for tax under section 531. 1.1502-49A Additions to tax for failure to pay estimated tax. 1.1502-50A Gain on sale of bonds and other evidences of indebtedness. 1.1502-51A Credit for investment in certain depreciable property. 1.1503-1 Computation and payment of tax. 1.1504-1 Definitions.

RELATED RULES 1.1551-1 Disallowance of surtax exemption and accumulated earnings credit. 1.1552-1 Earnings and profits.

CERTAIN CONTROLLED CORPORATIONS 1.1561-0 Effective date. 1.1561-1 Limitations on certain multiple tax benefits in the case of certain con

trolled corporations. 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. 1.1561-3 Apportionment of surtax exemption. 1.1561-3A Apportionment of $25,000 surtax exemption. 1.1562-0 Effective date. 1.1562-1 Privilege of controlled group to elect multiple surtax exemptions. 1.1562-2 Termination of election. 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

bers. 1.1563-2 Excluded stock. 1.1563-3 Rules for determining stock ownership. 1.1563-4 Franchised corporations. 1.1564-1 Limitations on additional benefits for members of controlled groups.

Procedure and Administration



RECORDS, STATEMENTS, AND SPECIAL RETURNS 1.6001-1 Records. 1.6001-2 Returns.


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. 1.6012-2 Corporations required to make returns of income. 1.6012-3 Returns by fiduciaries. 1.6012-4 Miscellaneous returns. 1.6012-5 Composite return in lieu of specified form. 1.6012-6 Returns by political organizations. 1.6013-1 Joint returns. 1.6013-2 Joint return after filing separate return. 1.6013-3 Treatment of joint return after death of either spouse. 1.6013-4 Applicable rules. 1.6013-5 Spouse relieved of liability in certain cases. 1.6013-6 Election to treat nonresident alien individual as resident of the United

States. 1.6013-7 Joint return for year in which nonresident alien becomes resident of

the United States. 1.6014-1 Tax not computed by taxpayer for taxable years beginning before

January 1, 1970. 1.6014-2 Tax not computed by taxpayer for taxable years beginning after De

cember 31, 1969. 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. 1.6015(f)-1 Return as declaration or amendment. 1.6015(g)-1 Short taxable years of individuals. 1.6015(h)-1 Estates and trusts. 1.6015(i)-1 Nonresident alien individuals. 1.6015(j)-1 Applicability. 1.6016-1 Declarations of estimated income tax by corporations. 1.6016-2 Contents of declaration of estimated tax. 1.6016-3 Amendment of declaration. 1.6016-4 Short taxable year. 1.6017-1 Self-employment tax returns.


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

uary 1, 1970. 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

ber 3, 1982. 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

January 1, 1963. 1.6038-2 Information returns required of United States persons with respect to

annual accounting periods of certain foreign corporations beginning after

December 31, 1962. 1.6038A-1 Information returns required of certain foreign-owned corporations. 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. 1.6041-2 Return of information as to payments to employees. 1.6041-3 Payments for which no return of information is required under sec

tion 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 pa

tronage 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 pay

ments. 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.

« iepriekšējāTurpināt »