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

1.1502-41 Determination of consolidated net long-term capital gain and consolidated 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; coordination 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 loss.

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.

1.1561-0

Effective date.

CERTAIN CONTROLLED CORPORATIONS

1.1561-1 Limitations on certain multiple tax benefits in the case of certain controlled 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 members.

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

INFORMATION AND RETURNS

RETURNS AND RECORDS

RECORDS, STATEMENTS, AND SPECIAL RETURNS

1.6001-1 Records. 1.6001-2 Returns.

TAX RETURNS OR STATEMENTS

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 December 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.

1.6016-1 Declarations of estimated income tax by corporations. 1.6016-2 Contents of declaration of estimated tax.

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 January 1, 1970.

1.6033-2 Returns by exempt organizations (taxable years beginning after December 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 foreign personal holding companies for taxable years beginning after September 3, 1982.

1.6035-2 Returns of U.S. officers and directors of foreign personal holding companies 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 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.