« iepriekšējāTurpināt »
1.6049-3 Statements to recipients of interest payments and holders of obliga
tions 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 Decem
ber 31, 1982. 1.6049-6 Statements to recipients of interest payments and holders of obliga
tions 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 (Tempo
rary). 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-1T Returns relating to sales or exchanges of certain partnership inter
ests (Temporary). 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 corpora
tions. 1.6063-1 Signing of returns, statements, and other documents made by partner
ships. 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 corpora
tions. 1.6072-4 Time for filing other returns of income. 1.6073-1 Time and place for flling declarations of estimated income tax by indi
viduals. 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 cor
porations. 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. 1.6091-2 Place for filing income tax returns. 1.6091-3 Income tax returns required to be filed with Director of International
Operations. 1.6091-4 Exceptional cases.
MISCELLANEOUS PROVISIONS 1.6102-1 Computations on returns or other documents. 1.6107-1 Income tax return preparer must furnish copy of return to taxpayer
and must retain a copy or record. 1.6109-1 Identifying numbers. 1.6109-2 Furnishing identifying number of income tax return preparer.
TIME AND PLACE FOR PAYING TAX
PLACE AND DUE DATE FOR PAYMENT OF Tax 1.6151-1 Time and place for paying tax shown on returns. 1.6152-1 Installment payments. 1.6153-1 Payment of estimated tax by individuals. 1.6153-2 Fiscal years. 1.6153-3 Short taxable years. 1.6153-4 Extension of time for paying the estimated tax. 1.6154-1 Payment of estimated tax by corporations. 1.6154-2 Short taxable years. 1.6154-3 Extension of time for paying estimated tax. 1.6154-4 Use of Government depositaries. 1.6154-5 Definition of estimated tax.
EXTENSIONS OF TIME FOR PAYMENT 1.6161-1 Extension of time for paying tax or deficiency. 1.6162-1 Extension of time for payment of tax on gain attributable to liquida
tion of personal holding companies. 1.6164-1 Extensions of time for payment of taxes by corporations expecting
carrybacks. 1.6164-2 Amount of tax the time for payment of which may be extended. 1.6164-3 Computation of the amount of reduction of the tax previously deter
mined. 1.6164-4 Payment of remainder of tax where extension relates to only part of
the tax. 1.6164-5 Period of extension. 1.6164-6 Revised statements. 1.6164-7 Termination by district director. 1.6164-8 Payments on termination. 1.6164-9 Cross references. 1.6165-1 Bonds where time to pay the tax or deficiency has been extended.
GENERAL PROVISIONS 1.6302–1 Use of Government depositaries in connection with corporation
income and estimated income taxes. 1.6302-2 Use of Government depositaries for payment of tax withheld on non
resident aliens and foreign corporations. 1.6361-1 Collection and administration of qualified State individual income
ABATEMENTS, CREDITS, AND REFUNDS 1.6411-1 Tentative carryback adjustments. 1.6411-2 Computation of tentative carryback adjustment. 1.6411-3 Allowance of adjustments. 1.6411-4 Consolidated returns. 1.6414-1 Credit or refund of tax withheld on nonresident aliens and foreign
corporations. 1.6425-1 Adjustment of overpayment of estimated income tax by corporation. 1.6425-2 Computation of adjustment of overpayment of estimated tax. 1.6425-3 Allowance of adjustments.
ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES 1.6654-1 Addition to the tax in the case of an individual. 1.6654-2 Exceptions to imposition of the addition to the tax in the case of indi
viduals. 1.6654-3 Short taxable years of individuals. 1.6654-4 Waiver of penalty for underpayment of 1971 estimated tax by an indi
vidual. 1.6654-5 Applicability. 1.6655-1 Addition to the tax in the case of a corporation. 1.6655-2 Exceptions to imposition of the addition to the tax in the case of cor
porations. 1.6655-3 Short taxable years in the case of corporations. 1.6655-5 Addition to tax on account of excessive adjustment under section
6425. 1.6661-1 Addition to tax in the case of a substantial understatement of tax li
ability. 1.6661-2 Computation of penalty; meaning of terms. 1.6661-3 Substantial authority. 1.6661-4 Disclosure of certain information. 1.6661-5 Items relating to tax shelters. 1.6661-6 Waiver of penalty. 1.6694-1 Understatement of taxpayer's liability by income tax return preparer. 1.6694-2 Extension of period of collection where preparer pays 15 percent of a
penalty for understatement of taxpayer's liability and certain other proce
dural matters. 1.6695-1 Other assessable penalties with respect to the preparation of income
tax returns for other persons. 1.6696-1 Claims for credit or refund by income tax return preparers. 1.6709-1T Penalties with respect to mortgage credit certificates (Temporary).
JEOPARDY, BANKRUPTCY, AND RECEIVERSHIPS 1.6851-1 Termination assessments of income tax. 1.6851-2 Certificates of compliance with income tax laws by departing aliens. 1.6851-3 Furnishing of bond to insure payment; cross reference.
THE TAX COURT
DECLARATORY JUDGEMENTS RELATING TO QUALIFICATION OF CERTAIN RETIREMENT PLANS 1.7476-1 Interested parties. 1.7476-2 Notice to interested parties. 1.7476-3 Notice of determination. 1.7872-5T Exempted loans (temporary). 1.7872-6–1.7872-1 (Reserved)
PUBLIC LAW 74, MATH CONGRESS 1.9000-1 Statutory provisions. 1.9000-2 Effect of repeal in general. 1.9000-3 Requirement of statement showing increase in tax liability. 1.9000-4 Form and content of statement. 1.9000-5 Effect of filing statement. 1.9000-6 Provisions for the waiver of interest. 1.9000-7 Provisions for estimated tax. 1.9000-8 Extension of time for making certain payments.
RETIREMENT-STRAIGHT LINE ADJUSTMENT ACT OF 1958 1.9001 Statutory provisions; Retirement-Straight Line Adjustment Act of 1958. 1.9001-1 Change from retirement to straight-line method of computing depre
ciation. 1.9001-2 Basis adjustments for taxable years beginning on or after 1956 adjust
ment date. 1.9001-3 Basis adjustments for taxable years between changeover date and
1956 adjustment date. 1.9001-4 Adjustments required in computing excess-profits credit.
DEALER RESERVE INCOME ADJUSTMENT ACT OF 1960
1.9002 Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74
Stat. 124). 1.9002–1 Purpose, applicability, and definitions. 1.9002–2 Election to have the provisions of section 481 of the Internal Revenue
Code of 1954 apply. 1.9002–3 Election to have the provisions of section 481 of the Internal Revenue
Code of 1954 not apply. 1.9002-4 Election to pay net increase in tax in installments. 1.9002-5 Special rules relating to interest. 1.9002–6 Acquiring corporation. 1.9002-7 Statute of limitations. 1.9002–8 Manner of exercising elections.
PUBLIC DEBT AND TAX RATE EXTENSION ACT OF 1960 1.9003 Statutory provisions; section 4 of the Act of September 14, 1960 (Pub. L.
86-781, 74 Stat. 1017). 1.9003-1 Election to have the provisions of section 613(c)(2) and (4) of the 1954
Code, as amended, apply for past years. 1.9003-2 Effect of election. 1.9003-3 Statutes of limitation. 1.9003-4 Manner of exercising election. 1.9003–5 Terms; applicability of other laws.
CERTAIN BRICK AND TILE CLAY, FIRE CLAY, AND SHALE; REGULATIONS UNDER THE ACT OF
SEPTEMBER 26, 1961 1.9004 Statutory provisions; the Act of September 26, 1961 (Pub. L. 87-312, 75 Stat. 674).
1.9004-1 Election relating to the determination of gross income from the prop
erty for taxable years beginning prior to 1961 in the case of certain clays and
shale. 1.9004-2 Effect of election. 1.9004-3 Statutes of limitation. 1.9004-4 Manner of exercising election. 1.9004-5 Terms; applicability of other laws.
QUARTZITE AND CLAY USED IN PRODUCTION OF REFRACTORY PRODUCTS; ELECTION FOR
PRIOR TAXABLE YEARS
1.9005 Statutory provisions; section 2 of the Act of September 26, 1961 (Pub. L.
87-321, 75 Stat. 683). 1.9005-1 Election relating to the determination of gross income from the prop
erty for taxable years beginning prior to 1961 in the case of clay and quartz
ite used in making refractory products. 1.9005-2 Effect of election. 1.9005-3 Statutes of limitation. 1.9005-4 Manner of exercising election. 1.9005-5 Terms; applicability of other laws.
TAX REFORM ACT OF 1969 1.9006 Statutory provisions; Tax Reform Act of 1969. 1.9006-1 Interest and penalties in case of certain taxable years.
MISCELLANEOUS PROVISIONS 1.9100-1 Extension of time for making certain elections. 1.9101-1 Permission to submit information required by certain returns and
statements on magnetic tape. 1.9200-1 Deduction for motor carrier operating authority. 1.9200-2 Manner of taking deduction.
AUTHORITY: Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805; 26 U.S.C. 7805, 26 U.S.C. 6038 and 26
Section 1.1502-75T also issued under 26 U.S.C. 1502.