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 currently.

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 corporations.

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 corporations.

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 taxpayer 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 (temporary).

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

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.

1.1304-2 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.

1.1311(a)-1

MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS
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 legatees, 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 LIFO INVENTORIES

1.1321-1 Involuntary liquidation of lifo inventories.

1.1321-2 Liquidation and replacement of lifo inventories by acquiring corporations.

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; increase 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 allowable 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 farmers' 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 arrangements.

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)-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)-11

1.1402(a)-12

Ministers and members of religious orders.
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 selfemployment for taxable years ending after 1954 and before December 31, 1956.

1.1402(a)-15 Options available to farmers in computing net earnings from selfemployment 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 practitioners; 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.

Withholding of Tax on Nonresident Aliens and Foreign Corporations and TaxFree 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 foreign 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 withholding certificate (temporary).

1.1445-4T Liability of agents (temporary).

1.1445-5T Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates (temporary).

1.1445-6T Adjustments pursuant to withholding certificate of amount required to be withheld under section 1445(e) (temporary).

1.1445-7T 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.