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1.6049-3 Statements to recipients of interest payments and holders of obligations 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 December 31, 1982.

1.6049-6 Statements to recipients of interest payments and holders of obligations 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 (Temporary).

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 interests (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 corporations.

1.6063-1 Signing of returns, statements, and other documents made by partnerships.

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 corporations.

1.6072-4 Time for filing other returns of income.

1.6073-1 Time and place for filing declarations of estimated income tax by individuals.

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 corporations.

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 liquidation 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 determined.

1.6164-4 Payment of remainder of tax where extension relates to only part of the tax.

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1.6165-1 Bonds where time to pay the tax or deficiency has been extended.

COLLECTION

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 nonresident aliens and foreign corporations.

1.6361-1 Collection and administration of qualified State individual income taxes.

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 individuals.

1.6654-3 Short taxable years of individuals.

1.6654-4 Waiver of penalty for underpayment of 1971 estimated tax by an individual.

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 corporations.

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 liability.

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 procedural 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, 84TH 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 depreciation.

1.9001-2 Basis adjustments for taxable years beginning on or after 1956 adjustment 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 property for taxable years beginning prior to 1961 in the case of certain clays and shale.

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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 property for taxable years beginning prior to 1961 in the case of clay and quartzite used in making refractory products.

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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 U.S.C. 6038A, unless otherwise noted.

Section 1.1502-75T also issued under 26 U.S.C. 1502.

Sections 1.6035-1 through 1.6035-3 also issued under 26 U.S.C. 6035 (a), (d), and (e).
Section 1.6045-2 also issued under 26 U.S.C. 6045.

Section 1.6050E-1 also issued under 26 U.S.C. 6050E.

Section 1.6050 H-1T also issued under 26 U.S.C. 6050H
Section 1.60501-1T also issued under 26 U.S.C. 6050I.
Section 1.6050 K-1T also issued under 26 U.S.C. 6050K.
Section 1.7872-5T also issued under 26 U.S.C. 7872.

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