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1.1244(d)-4 Net operating loss deduction. 1.1244(e)-1 Records to be kept and information to be filed with the return. 1.1245-1 General rule for treatment of gain from dispositions of certain depre

ciable property. 1.1245-2 Definition of recomputed basis. 1.1245-3 Definition of section 1245 property. 1.1245-4 Exceptions and limitations. 1.1245-5 Adjustments to basis. 1.1245–6 Relation of section 1245 to other sections. 1.1247-1 Election by foreign investment companies to distribute income cur

rently. 1.1247-2 Computation and distribution of taxable income. 1.1247-3 Treatment of capital gains. 1.1247-4 Election by foreign investment company with respect to foreign tax

credit. 1.1247-5 Information and recordkeeping requirements. 1.1248–1 Treatment of gain from certain sales or exchanges of stock in certain

foreign corporations. 1.1248-2 Earnings and profits attributable to a block of stock in simple cases. 1.1248–3 Earnings and profits attributable to stock in complex cases. 1.1248–4 Limitation on tax applicable to individuals. 1.1248-5 Stock ownership requirements for less developed country corpora

tions. 1.1248-6 Sale or exchange of stock in certain domestic corporations. 1.1248-7 Taxpayer to establish earnings and profits and foreign taxes. 1.1249-1 Gain from certain sales or exchanges of patents, etc., to foreign corpo

rations. 1.1250-1 Gain from dispositions of certain depreciable realty. 1.1250-2 Additional depreciation defined. 1.1250-3 Exceptions and limitations. 1.1250-4 Holding period. 1.1250-5 Property with two or more elements. 1.1251-1 General rule for treatment of gain from disposition of property used

in farming where farm losses offset nonfarm income. 1.1251-2 Excess deductions account. 1.1251-3 Definitions relating to section 1251. 1.1251-4 Exceptions and limitations. 1.1252-1 General rule for treatment of gain from disposition of farm land. 1.1252-2 Special rules. 1.1256(h)-1T Election with respect to all section 1256 contracts held on July 18,

1984, under section 102(g)(1) of the Tax Reform Act of 1984 (temporary). 1.1256(h)-2T Election with respect to all section 1256 contracts held by the tax

payer at any time during the taxable year which includes July 18, 1984,

under section 102(g)(2) of the Tax Reform Act of 1984 (temporary). 1.1256(h)-3T Option to defer payment of tax (temporary). 1.1274-3T Adequate stated interest for certain debt instruments issued after

February 28, 1985 (temporary). 1.1274-6T Alternate method for determining applicable Federal rate (tempo

rary). 1.1275-3T Original issue discount information reporting requirements (tempo

rary). 1.1287-1T Denial of capital gains treatment for gains on registration-required

obligations not in registered form (temporary).

READJUSTMENT OF TAX BETWEEN YEARS AND SPECIAL LIMITATIONS

INCOME AVERAGING 1.1301-0 Taxable years affected. 1.1301-1 Limitation on tax.

1.1302-1 Definition of averagable income.
1.1302-2 Average base period income.
1.1302-3 Other related definitions.
1.1303-1 Eligible individuals.
1.1304-1 Choice of income averaging by taxpayer.
1.1304-2 Provisions inapplicable if income averaging is chosen.
1.1304-3 Special rules for computing base period income.
1.1304-4 Dollar limitations in case of joint returns.
1.1304-5 Determination of total tax for the computation year.
1.1304-6 Short taxable years.

MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS 1.1311(a)-1 Introduction. 1.1311(a)-2 Purpose and scope of section 1311. 1.1311(b)-1 Maintenance of an inconsistent position. 1.1311(b)-2 Correction not barred at time of erroneous action. 1.1311(b)-3 Existence of relationship in case of adjustment by way of deficien

cy assessment. 1.1312-1 Double inclusion of an item of gross income. 1.1312-2 Double allowance of a deduction or credit. 1.1312-3 Double exclusion of an item of gross income. 1.1312-4 Double disallowance of a deduction or credit. 1.1312-5 Correlative deductions and inclusions for trusts or estates and lega

tees, beneficiaries, or heirs. 1.1312-6 Correlative deductions and credits for certain related corporations. 1.1312-7 Basis of property after erroneous treatment of a prior transaction. 1.1312-8 Law applicable in determination of error. 1.1313(a)-1 Decision by Tax Court or other court as a determination. 1.1313(a)-2 Closing agreement as a determination. 1.1313(a)-3 Final disposition of claim for refund as a determination. 1.1313(a)-4 Agreement pursuant to section 1313(a)(4) as a determination. 1.1313(c)-1 Related taxpayer. 1.1314(a)-1 Ascertainment of amount of adjustment in year of error. 1.1314(a)-2 Adjustment to other barred taxable years. 1.1314(b)-1 Method of adjustment. 1.1314(c)-1 Adjustment unaffected by other items.

INVOLUNTARY LIQUIDATION AND REPLACEMENT OF LIPO INVENTORIES 1.1321-1 Involuntary liquidation of lifo inventories. 1.1321-2 Liquidation and replacement of lifo inventories by acquiring corpora

tions.

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WAR LOSS RECOVERIES 1.1331-1 Recoveries in respect of war losses. 1.1332-1 Inclusion in gross income of war loss recoveries. 1.1333-1 Tax adjustment measured by prior benefits. 1.1334-1 Restoration of value of investments. 1.1335-1 Elective method; time and manner of making election and effect

thereof. 1.1336-1 Basis of recovered property. 1.1337-1 Determination of tax benefits from allowable deductions.

CLAIM OF RIGHT 1.1341-1 Restoration of amounts received or accrued under claim of right. 1.1342-1 Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date.

OTHER LIMITATIONS 1.1346-1 Recovery of unconstitutional taxes.

1.1347-1 Tax on certain amounts received from the United States. 1.1348-1 Fifty-percent maximum tax on earned income. 1.1348-2 Computation of the fifty-percent maximum tax on earned income. 1.1348-3 Definitions.

ELECTION OF CERTAIN PARTNERSHIPS AND PROPRIETORSHIPS AS TO TAXABLE STATUS 1.1361-1 Unincorporated business enterprises electing to be taxed as domestic

corporations. 1.1361-2 Qualifications. 1.1361-3 Code provisions applicable. 1.1361-4 Pension or profit-sharing plan. 1.1361-5 Election irrevocable. 1.1361-6 Change of ownership of 20 percent or more. 1.1361-7 Imposition of taxes on section 1361 corporation. 1.1361-8 Personal holding company income. 1.1361-9 Computation of taxable income. 1.1361-10 Distributions other than in liquidation. 1.1361-11 Distributions in liquidation. 1.1361-12 Organizations and reorganizations. 1.1361-13 Basis. 1.1361-14 Records, statements, and returns. 1.1361-15 Revocation of election and tolling of statute of limitations. 1.1361-16 Revocation and termination of elections.

ELECTION OF CERTAIN SMALL BUSINESS CORPORATIONS AS TO TAXABLE STATUS 1.1371-1 Definition of small business corporation. 1.1371-2 Definition of electing small business corporation. 1.1372-1 Election by small business corporation. 1.1372-2 Manner and time for making election and filing shareholders' consent. 1.1372-3 Shareholders' consent. 1.1372-4 Termination of election. 1.1372-5 Election after termination. 1.1372-6 Treatment of section 38 property of a corporation electing to be a

small business corporation. 1.1373-1 Corporation undistributed taxable income taxed to shareholders. 1.1374-1 Net operating losses involving electing small business corporations. 1.1374-2 Application with other provisions. 1.1374-3 Pre-1958 taxable years. 1.1374-4 Examples. 1.1375–1 Special rules applicable to capital gains. 1.1375-2 Dividends received exclusion and credit not allowed. 1.1375-3 Treatment of family groups. 1.1375-4 Distribution of previously taxed income. 1.1375-5 Election to treat certain distributions as made on the last day of the

taxable year. 1.1375–6 Distributions of undistributed taxable income. 1.1376-1 Adjustment to basis of stock of, and indebtedness to, shareholders; in

crease in basis of stock. 1.1376-2 Reduction in basis of stock and indebtedness. 1.1377-1 Reduction of earnings and profits for undistributed taxable income. 1.1377-2 Current earnings and profits not reduced by any amount not allow

able as a deduction. 1.1377-3 Earnings and profits not affected by net operating loss. 1.1377-4 Distributions of undistributed taxable income previously taxed to

shareholders. 1.1378-1 Tax imposed on certain capital gains. 1.1378-2 Corporations subject to tax. 1.1378-3 Amount of tax.

COOPERATIVES AND THEIR PATRONS

TAX TREATMENT OF COOPERATIVES 1.1381-1 Organizations to which part applies. 1.1381-2 Tax on certain farmers' cooperatives. 1.1382-1 Taxable income of cooperatives; gross income. 1.1382-2 Taxable income of cooperatives; treatment of patronage dividends. 1.1382-3 Taxable income of cooperatives; special deductions for exempt farm

ers' cooperatives. 1.1382-4 Taxable income of cooperatives; payment period for each taxable

year. 1.1382-5 Taxable income of cooperatives; products marketed under pooling ar

rangements. 1.1382-6 Taxable income of cooperatives; treatment of earnings received after

patronage occurred. 1.1382–7 Special rules applicable to cooperative associations exempt from tax

before January 1, 1952. 1.1383-1 Computation of tax where cooperative redeems nonqualified written

notices of allocation.

TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS

1.1385-1 Amounts includible in patron's gross income.

DEFINITIONS; SPECIAL RULES 1.1388-1 Definitions and special rules.

Tax on Self-Employment Income

1.1401-1 Tax on self-employment income. 1.1402(a)-1 Definition of net earnings from self-employment. 1.1402(a)-2 Computation of net earnings from self-employment. 1.1402(a)-3 Special rules for computing net earnings from self-employment. 1.1402(a)-4 Rentals from real estate. 1.1402(a)-5 Dividends and interest. 1.1402(a)-6 Gain or loss from disposition of property. 1.1402(a)-7 Net operating loss deduction. 1.1402(a)-8 Community income. 1.1402(a)-9 Puerto Rico. 1.1402(a)-10 Personal exemption deduction. 1.1402(a)-11 Ministers and members of religious orders. 1.1402(a)-12 Possession of the United States. 1.1402(a)-13 Income from agricultural activity. 1.1402(a)-14 Options available to farmers in computing net earnings from self

employment for taxable years ending after 1954 and before December 31,

1956. 1.1402(a)-15 Options available to farmers in computing net earnings from self

employment for taxable years ending on or after December 31, 1956. 1.1402(a)-16 Exercise of option. 1.1402(a)-17 Retirement payments to retired partners. 1.1402(b)-1 Self-employment income. 1.1402(c)-1 Trade or business. 1.1402(c)-2 Public office. 1.1402(c)-3 Employees. 1.1402(c)-4 Individuals under Railroad Retirement System. 1.1402(c)-5 Ministers and members of religious orders. 1.1402(c)-6 Members of certain professions. 1.1402(c)-7 Members of religious groups opposed to insurance. 1.1402(d)-1 Employee and wages.

1.1402(e)-1A Application of regulations under section 1402(e).
1.1402(e)-2A Ministers, members of religious orders and Christian Science prac-

titioners; application for exemption from self-employment tax.
1.1402(e)-3A Time limitation for filing application for exemption.
1.1402(e)-4A Period for which exemption is effective.
1.1402(e)(1)-1 Election by ministers, members of religious orders, and Christian

Science practitioners for self-employment coverage. 1.1402(e)(2)-1 Time limitation for filing waiver certificate. 1.1402(e)(3)-1 Effective date of waiver certificate. 1.1402(e)(4)-1 Treatment of certain remuneration paid in 1955 and 1956 as

wages. 1.1402(e)(5)-1 Optional provision for certain certificates filed before April 15,

1962. 1.1402(e)(5)-2 Optional provisions for certain certificates filed on or before

April 17, 1967. 1.1402(e)(6)-1 Certificates filed by fiduciaries or survivors on or before April 15,

1962. 1.1402(f)-1 Computation of partner's net earnings from self-employment for

taxable year which ends as result of his death.
1.1402(g)-1 Treatment of certain remuneration erroneously reported as net

earnings from self-employment.
1.1402(h)-1 Members of certain religious groups opposed to insurance.
1.1403-1 Cross references.

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Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax

Free Covenant Bonds

NONRESIDENT ALIENS AND FOREIGN CORPORATIONS

1.1441-1 Requirement for withholding of tax on nonresident aliens, foreign

partnerships, and foreign corporations. 1.1441-2 Income subject to withholding. 1.1441-3 Exceptions and rules of special application. 1.1441-4 Exemptions from withholding. 1.1441-5 Claiming to be a person not subject to withholding. 1.1441-6 Withholding pursuant to the application of a tax treaty which confers

a reduced rate of, or an exemption from, United States income tax. 1.1441-7 General provisions relating to withholding agents. 1.1442–1 Withholding of tax on foreign corporations. 1.1442-2 Exemption from withholding of tax on foreign corporations. 1.1443-1 Foreign tax-exempt organizations. 1.1445-1T Withholding on dispositions of U.S. real property interests by for

eign persons; in general (temporary). 1.1445-2T Situations in which withholding is not required under section

1445(a) (temporary). 1.1445-3T Adjustments to amount required to be withheld pursuant to with

holding certificate (temporary). 1.1445-4T Liability of agents (temporary). 1.1445-5T Special rules concerning distributions and other transactions by cor

porations, partnerships, trusts, and estates (temporary). 1.1445-6T Adjustments pursuant to withholding certificate of amount required

to be withheld under section 1445(e) (temporary). 1.1445-T Treatment of foreign corporation that has made an election under

section 897(i) to be treated as a domestic corporation (temporary).

TAX-FREE COVENANT BONDS
1.1451-1 Tax-free covenant bonds issued before January 1, 1934.
1.1451-2 Exemptions from withholding under section 1451.

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