to know... if any changes have been made to the Code of Federal Regulations or what documents have been published in the Federal Register without reading the Federal Register every day? If so, you may wish to subscribe to the LSA (List of CFR Sections Affected), the Federal Register Index, or both. LSA List of CFR Sections Affected The LSA (List of CFR Sections Affected) is designed to lead users of the Code of Federal Regulations to amendatory actions published in the Federal Register. The LSA is issued monthly in cumulative form. Entries indicate the nature of the changessuch as revised, removed, or corrected. $24.00 per year Federal Register Index The Index, covering the contents of the daily Federal Register, is issued monthly in cumulative form. Entries are carried primarily under the names of the issuing agencies. Significant subjects are carried as crossreferences. $22.00 per year A finding aid is included in each publication which lists Federal Register page numbers with the date of publication in the Federal Register Note to FR Subscribers FR Indexes and the LSA (List of CFR Sections Affected) are mailed automatically to regular FR subscribers Order Form Mail To: Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402 Title 26-Internal Revenue (This book contains Part 1, § 1.1201 to End) Part CHAPTER I-Internal Revenue Service, Department of the ..... 1 CHAPTER I-INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (Continued) (Part 1, § 1.1201 to End) EDITORIAL NOTES: (1) IRS published a document at 45 FR 6088, January 25, 1980, deleting statutory sections from their regulations. In Chapter I cross references to the deleted material have been changed to the corresponding sections of the IRS Code of 1954 or to the appropriate regulations sections. When either such change produced a redundancy, the cross reference has been deleted. For further explanation, see 45 FR 20795, March 31, 1980. (2) The OMB control numbers for Title 26 appear in §§ 601.9000 and 602.101 of this chapter. For the convenience of the user, §§ 601.9000 and 602.101 appear in the Findings Aids section of this volume. SUBCHAPTER A-INCOME TAX (continued) Part 1 Income tax; taxable years beginning after Decem- Page 4 Supplementary Publications: Internal Revenue Service Looseleaf Regulations System. Additional supplementary publications are issued covering Alcohol and Tobacco Tax Regulations, and Regulations Under Tax Conventions. PART 1-INCOME TAX; TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 1953 (Continued) 1.1211-1 Limitation on capital losses. 1.1212-1 Capital loss carryovers and carrybacks. GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES 1.1221-1 Meaning of terms. 1.1222-1 Other terms relating to capital gains and losses. 1.1223-1 Determination of period for which capital assets are held. SPECIAL RULES FOR DETERMINING Capital GAINS AND LOSSES 1.1231-1 Gains and losses from the sale or exchange of certain property used in the trade or business. 1.1231-2 Livestock held for draft, breeding, dairy, or sporting purposes. 1.1232-1 Bonds and other evidences of indebtedness; scope of section. 1.1232-3 Gain upon sale or exchange of obligations issued at a discount after December 31, 1954. 1.1232-3A Inclusion as interest of original issue discount on certain obligations issued after May 27, 1969. 1.1232-4 Obligations with excess coupons detached. 1.1233-1 Gains and losses from short sales. 1.1234-1 Options to buy or sell. 1.1234-2 Special rule for grantors of straddles applicable to certain options granted on or before September 1, 1976. 1.1234-3 Special rules for the treatment of grantors of certain options granted after September 1, 1976. 1.1237-1 Real property subdivided for sale. 1.1238-1 Amortization in excess of depreciation. 1.1239-1 Gain from sale or exchange of depreciable property between certain related taxpayers after October 4, 1976. 1.1239-2 Gain from sale or exchange of depreciable property between certain related taxpayers on or before October 4, 1976. 1.1240-1 Capital gains treatment of certain termination payments. 1.1241-1 Cancellation of lease or distributor's agreement. 1.1242-1 Losses on small business investment company stock. 1.1243-1 Loss of small business investment company. 1.1244(a)-1 1.1244(b)-1 1.1244(c)-1 Loss on small business stock treated as ordinary loss. Section 1244 stock defined. 1.1244(c)-2 Small business corporation defined. 1.1244(d)-1 Contributions of property having basis in excess of value. 1.1244(d)-2 Increases in basis of section 1244 stock. 1.1244(d)-3 Stock dividend, recapitalizations, changes in name, etc. |