2003 CFR Title 26, Volume 1

Title 26--Internal Revenue CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY PART 1--INCOME TAXES
	1.0-1	Internal Revenue Code of 1954 and regulations.
	1.1-1	Income tax on individuals.
	1.1-2	Limitation on tax.
	1.1-3	Change in rates applicable to taxable year.
	1.1(h)-1	Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust.
	1.1(i)-1T	Questions and answers relating to the tax on unearned income certain minor children (Temporary).
	1.2-1	Tax in case of joint return of husband and wife or the return of a surviving spouse.
	1.2-2	Definitions and special rules.
	1.3-1	Application of optional tax.
	1.4-1	Number of exemptions.
	1.4-2	Elections.
	1.4-3	Husband and wife filing separate returns.
	1.4-4	Short taxable year caused by death.
	1.11-1	Tax on corporations.
	1.21-1	Changes in rate during a taxable year.
	1.23-1	Residential energy credit.
	1.23-2	Definitions.
	1.23-3	Special rules.
	1.23-5	Certification procedures.
	1.23-6	Procedure and criteria for additions to the approved list of energy-conserving components or renewable energy sources.
	1.25-1T	Credit for interest paid on certain home mortgages (Temporary).
	1.25-2T	Amount of credit (Temporary).
	1.25-3	Qualified mortgage credit certificate.
	1.25-3T	Qualified mortgage credit certificate (Temporary).
	1.25-4T	Qualified mortgage credit certificate program (Temporary).
	1.25-5T	Limitation on aggregate amount of mortgage credit certificates (Temporary).
	1.25-6T	Form of qualified mortgage credit certificate (Temporary).
	1.25-7T	Public notice (Temporary).
	1.25-8T	Reporting requirements (Temporary).
	1.25A-0	Table of contents.
	1.25A-1	Calculation of education tax credit and general eligibility requirements.
	1.25A-2	Definitions.
	1.25A-3	Hope Scholarship Credit.
	1.25A-4	Lifetime Learning Credit.
	1.25A-5	Special rules relating to characterization and timing of payments.
	1.28-0	Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents.
	1.28-1	Credit for clinical testing expenses for certain drugs for rare diseases or conditions.
	1.30-1	Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle.
	1.31-1	Credit for tax withheld on wages.
	1.31-2	Credit for ``special refunds'' of employee social security tax.
	1.32-2	Earned income credit for taxable years beginning after December 31, 1978.
	1.32-3	Eligibility requirements after denial of the earned income credit.
	1.34-1	Credit against tax and exclusion from gross income in case of dividends received by individuals.
	1.34-2	Limitations on amount of credit.
	1.34-3	Dividends to which the credit and exclusion apply.
	1.34-4	Taxpayers not entitled to credit and exclusion.
	1.34-5	Effective date; taxable years ending after July 31, 1954, subject to the Internal Revenue Code of 1939.
	1.34-6	Dividends received after December 31, 1964.
	1.35-1	Partially tax-exempt interest received by individuals.
	1.35-2	Taxpayers not entitled to credit.
	1.37-1	General rules for the credit for the elderly.
	1.37-2	Credit for individuals age 65 or over.
	1.37-3	Credit for individuals under age 65 who have public retirement system income.
	1.38-1	Investment in certain depreciable property.
	1.40-1	Questions and answers relating to the meaning of the term ``qualified mixture'' in section 40(b)(1).
	1.41-0	Table of contents.
	1.41-1	Credit for increasing research activities.
	1.41-2	Qualified Research Expenses.
	1.41-3	Base amount for taxable years beginning on or after January 3, 2001.
	1.41-4	Qualified research for expenditures paid or incurred on or after January 3, 2001.
	1.41-4A	Qualified research for taxable years beginning before January 1, 1986.
	1.41-5A	Basic research for taxable years beginning before January 1, 1987.
	1.41-6	Aggregation of expenditures.
	1.41-7	Special rules.
	1.41-8	Special rules for taxable years ending on or after January 3, 2001.
	1.42-0	Table of contents.
	1.42-1T	Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency (temporary).
	1.42-2	Waiver of requirement that an existing building eligible for the low-income housing credit was last placed in service more than 10 years prior to acquisition by the taxpayer.
	1.42-3	Treatment of buildings financed with proceeds from a loan under an Affordable Housing Program established pursuant to section 721 of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA).
	1.42-4	Application of not-for-profit rules of section 183 to low-income housing credit activities.
	1.42-5	Monitoring compliance with low-income housing credit requirements.
	1.42-6	Buildings qualifying for carryover allocations.
	1.42-8	Election of appropriate percentage month.
	1.42-9	For use by the general public.
	1.42-10	Utility allowances.
	1.42-11	Provision of services.
	1.42-12	Effective dates and transitional rules.
	1.42-13	Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions.
	1.42-14	Allocation rules for post-1989 State housing credit ceiling amounts.
	1.42-15	Available unit rule.
	1.42-16	Eligible basis reduced by federal grants.
	1.42-17	Qualified allocation plan.
	1.42A-1	General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979.
	1.43-0	Table of contents.
	1.43-1	The enhanced oil recovery credit--general rules.
	1.43-2	Qualified enhanced oil recovery project.
	1.43-3	Certification
	1.43-4	Qualified enhanced oil recovery costs.
	1.43-6	Election out of section 43.
	1.43-7	Effective date of regulations.
	1.44-1	Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977.
	1.44-2	Property to which credit for purchase of new principal residence applies.
	1.44-3	Certificate by seller.
	1.44-4	Recapture for certain dispositions.
	1.44-5	Definitions.
	1.44A-1	Expenses for household and dependent care services necessary for gainful employment.
	1.44A-2	Limitations on amount creditable.
	1.44A-3	Special rules applicable to married individuals.
	1.44A-4	Other special rules relating to employment-related expenses.
	1.44B-1	Credit for employment of certain new employees.
	1.41-0A	Table of contents.
	1.41-3A	Base period research expense.
	1.45D-1T	New markets tax credit.
	1.46-1	Determination of amount.
	1.46-2	Carryback and carryover of unused credit.
	1.46-3	Qualified investment.
	1.46-4	Limitations with respect to certain persons.
	1.46-5	Qualified progress expenditures.
	1.46-6	Limitation in case of certain regulated companies.
	1.46-7	Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.
	1.46-8	Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).
	1.46-9	Requirements for taxpayers electing an extra one-half percent additional investment credit.
	1.46-11	Commuter highway vehicles.
	1.47-1	Recomputation of credit allowed by section 38.
	1.47-2	``Disposition'' and ``cessation''.
	1.47-3	Exceptions to the application of 1.47-1.
	1.47-4	Electing small business corporation.
	1.47-5	Estates and trusts.
	1.47-6	Partnerships.
	1.48-1	Definition of section 38 property.
	1.48-2	New section 38 property.
	1.48-3	Used section 38 property.
	1.48-4	Election of lessor of new section 38 property to treat lessee as purchaser.
	1.48-5	Electing small business corporations.
	1.48-6	Estates and trusts.
	1.48-9	Definition of energy property.
	1.48-10	Single purpose agricultural or horticultural structures.
	1.48-11	Qualified rehabilitated building; expenditures incurred before January 1, 1982.
	1.48-12	Qualified rehabilitated building; expenditures incurred after December 31, 1981.
	1.50-1	Restoration of credit.
	1.50A-1	Determination of amount.
	1.50A-2	Carryback and carryover of unused credit.
	1.50A-3	Recomputation of credit allowed by section 40.
	1.50A-4	Exceptions to the application of 1.50A-3.
	1.50A-5	Electing small business corporations.
	1.50A-6	Estates and trusts.
	1.50A-7	Partnerships.
	1.50B-1	Definitions of WIN expenses and WIN employees.
	1.50B-2	Electing small business corporations.
	1.50B-3	Estates and trusts.
	1.50B-4	Partnerships.
	1.50B-5	Limitations with respect to certain persons.
	1.51-1	Amount of credit.
	1.52-1	Trades or businesses that are under common control.
	1.52-2	Adjustments for acquisitions and dispositions.
	1.52-3	Limitations with respect to certain persons.
	1.53-1	Limitation based on amount of tax.
	1.53-2	Carryback and carryover of unused credit.
	1.53-3	Separate rule for pass-through of jobs credit.
	1.55-1	Alternative minimum taxable income.
	1.56-0	Table of contents to 1.56-1, adjustment for book income of corporations.
	1.56-1	Adjustment for the book income of corporations.
	1.56A-1	Imposition of tax.
	1.56A-2	Deferral of tax liability in case of certain net operating losses.
	1.56A-3	Effective date.
	1.56A-4	Certain taxpayers.
	1.56A-5	Tax carryovers.
	1.56(g)-0	Table of Contents.
	1.56(g)-1	Adjusted current earnings.
	1.57-0	Scope.
	1.57-1	Items of tax preference defined.
	1.57-4	Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976.
	1.57-5	Records to be kept.
	1.58-1	Minimum tax exemption.
	1.58-2	General rules for conduit entities; partnerships and partners.
	1.58-3	Estates and trusts.
	1.58-3T	Treatment of non-alternative tax itemized deductions by trusts and estates and their beneficiaries in taxable years beginning after December 31, 1982 (temporary).
	1.58-4	Electing small business corporations.
	1.58-5	Common trust funds.
	1.58-6	Regulated investment companies; real estate investment trusts.
	1.58-7	Tax preferences attributable to foreign sources; preferences other than capital gains and stock options.
	1.58-8	Capital gains and stock options.
	1.58-9	Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.