2004 CFR Title 26, Volume 12

Title 26--Internal Revenue CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 1--INCOME TAXES
	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(a)-18	Split-dollar life insurance arrangements.
	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)-5A	Applications for exemption from self-employment taxes filed after December 31, 1986, by ministers, certain members of religious orders, and Christian Science practitioners.
	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.
	1.1441-0	Outline of regulation provisions for section 1441.
	1.1441-1	Requirement for the deduction and withholding of tax on payments to foreign persons.
	1.1441-2	Amounts subject to withholding.
	1.1441-3	Determination of amounts to be withheld.
	1.1441-4	Exemptions from withholding for certain effectively connected income and other amounts.
	1.1441-5	Withholding on payments to partnerships, trusts, and estates.
	1.1441-6	Claim of reduced withholding under an income tax treaty.
	1.1441-7	General provisions relating to withholding agents.
	1.1441-8	Exemption from withholding for payments to foreign governments, international organizations, foreign central banks of issue, and the Bank for International Settlements.
	1.1441-9	Exemption from withholding on exempt income of a foreign tax-exempt organization, including foreign private foundations.
	1.1441-10	Withholding agents with respect to fast-pay arrangements.
	1.1442-1	Withholding of tax on foreign corporations.
	1.1442-2	Exemption under a tax treaty.
	1.1442-3	Tax exempt income of a foreign tax-exempt corporations.
	1.1443-1	Foreign tax-exempt organizations.
	1.1445-1	Withholding on dispositions of U.S. real property interests by foreign persons: In general.
	1.1445-2	Situations in which withholding is not required under section 1445(a).
	1.1445-3	Adjustments to amount required to be withheld pursuant to withholding certificate.
	1.1445-4	Liability of agents.
	1.1445-5	Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates.
	1.1445-6	Adjustments pursuant to withholding certificate of amount required to be withheld under section 1445(e).
	1.1445-7	Treatment of foreign corporation that has made an election under section 897(i) to be treated as a domestic corporation.
	1.1445-8	Special rules regarding publicly traded partnerships, publicly traded trusts and real estate investment trusts (REITs).
	1.1445-10T	Special rule for Foreign governments (temporary).
	1.1445-11T	Special rules requiring withholding under 1.1445-5 (temporary).
	1.1451-1	Tax-free covenant bonds issued before January 1, 1934.
	1.1451-2	Exemptions from withholding under section 1451.
	1.1461-1	Payment and returns of tax withheld.
	1.1461-2	Adjustments for overwithholding or underwithholding of tax.
	1.1462-1	Withheld tax as credit to recipient of income.
	1.1463-1	Tax paid by recipient of income.
	1.1464-1	Refunds or credits.
	1.1471-1	Recovery of excessive profits on government contracts.
	1.1491-1	Imposition of tax.
	1.1492-1	Nontaxable transfers.
	1.1493-1	Definition of foreign trust.
	1.1494-1	Returns; payment and collection of tax.
	1.1494-2	Effective date.
	1.1502-0	Effective dates.
	1.1502-1	Definitions.
	1.1502-2	Computation of tax liability.
	1.1502-3	Consolidated tax credits.
	1.1502-4	Consolidated foreign tax credit.
	1.1502-5	Estimated tax.
	1.1502-6	Liability for tax.
	1.1502-9	Consolidated overall foreign losses and separate limitation losses.
	1.1502-11	Consolidated taxable income.
	1.1502-12	Separate taxable income.
	1.1502-13	Intercompany transactions.
	1.1502-13T	Intercompany transactions (temporary).
	1.1502-15	SRLY limitation on built-in losses.
	1.1502-16	Mine exploration expenditures.
	1.1502-17	Methods of accounting.
	1.1502-18	Inventory adjustment.
	1.1502-19	Excess loss accounts.
	1.1502-19T	Excess loss accounts (temporary).
	1.1502-20	Disposition or deconsolidation of subsidiary stock.
	1.1502-20T	Disposition or deconsolidation of subsidiary stock (temporary).
	1.1502-21	Net operating losses.
	1.1502-21T	Net operating losses (temporary).
	1.1502-22	Consolidated capital gain and loss.
	1.1502-23	Consolidated net section 1231 gain or loss.
	1.1502-24	Consolidated charitable contributions deduction.
	1.1502-26	Consolidated dividends received deduction.
	1.1502-27	Consolidated section 247 deduction.
	1.1502-28T	Consolidated section 108 (temporary).
	1.1502-30	Stock basis after certain triangular reorganizations.
	1.1502-31	Stock basis after a group structure change.
	1.1502-32	Investment adjustments.
	1.1502-32T	Investment adjustments (temporary).
	1.1502-33	Earnings and profits.
	1.1502-34	Special aggregate stock ownership rules.
	1.1502-35T	Transfers of subsidiary member stock and deconsolidations of subsidiary members (temporary).
	1.1502-42	Mutual savings banks, etc.
	1.1502-43	Consolidated accumulated earnings tax.
	1.1502-44	Percentage depletion for independent producers and royalty owners.
	1.1502-47	Consolidated returns by life- nonlife groups.
	1.1502-55	Computation of alternative minimum tax of consolidated groups.
	1.1502-75	Filing of consolidated returns.
	1.1502-75T	Filing of consolidated returns (temporary).
	1.1502-76	Taxable year of members of group.
	1.1502-77	Agent for the group.
	1.1502-78	Tentative carryback adjustments.
	1.1502-79	Separate return years.
	1.1502-80	Applicability of other provisions of law.
	1.1502-80T	Applicability of other provisions of law (temporary).
	1.1502-81T	Alaska Native Corporations.
	1.1502-90	Table of contents.
	1.1502-91	Application of section 382 with respect to a consolidated group.
	1.1502-92	Ownership change of a loss group or a loss subgroup.
	1.1502-93	Consolidated section 382 limitation (or subgroup section 382 limitation).
	1.1502-94	Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group.
	1.1502-95	Rules on ceasing to be a member of a consolidated group (or loss subgroup).
	1.1502-96	Miscellaneous rules.
	1.1502-98	Coordination with section 383.
	1.1502-99	Effective dates.
	1.1502-100	Corporations exempt from tax.
	1.1503-1	Computation and payment of tax.
	1.1503-2	Dual consolidated loss.
	1.1503-2T	Dual consolidated loss (temporary).
	1.1504-0	Outline of provisions.
	1.1504-1	Definitions.
	1.1504-4	Treatment of warrants, options, convertible obligations, and other similar interests.
	1.1502-9A	Application of overall foreign loss recapture rules to corporations filing consolidated returns due on or before August 11, 1999.
	1.1502-15A	Limitations on the allowance of built-in deductions for consolidated return years beginning before January 1, 1997.
	1.1502-21A	Consolidated net operating loss deduction generally applicable for consolidated return years beginning before January 1, 1997.
	1.1502-22A	Consolidated net capital gain or loss generally applicable for consolidated return years beginning before January 1, 1997.
	1.1502-23A	Consolidated net section 1231 gain or loss generally applicable for consolidated return years beginning before January 1, 1997.
	1.1502-41A	Determination of consolidated net long-term capital gain and consolidated net short-term capital loss generally applicable for consolidated return years beginning before January 1, 1997.
	1.1502-77A	Common parent agent for subsidiaries applicable for consolidated return years beginning before June 28, 2002.
	1.1502-79A	Separate return years generally applicable for consolidated return years beginning before January 1, 1997.
	1.1502-90A	Table of contents.
	1.1502-91A	Application of section 382 with respect to a consolidated group generally applicable for testing dates before June 25, 1999.
	1.1502-92A	Ownership change of a loss group or a loss subgroup generally applicable for testing dates before June 25, 1999.
	1.1502-93A	Consolidated section 382 limitation (or subgroup section 382 limitation) generally applicable for testing dates before June 25, 1999.
	1.1502-94A	Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group) generally applicable for corporations becoming members of a group before June 25, 1999.
	1.1502-95A	Rules on ceasing to be a member of a consolidated group generally applicable for corporations ceasing to be members before June 25, 1999.
	1.1502-96A	Miscellaneous rules generally applicable for testing dates before June 25, 1999.
	1.1502-98A	Coordination with section 383 generally applicable for testing dates (or members joining or leaving a group) before June 25, 1999.
	1.1502-99A	Effective dates.
	1.1503-2A	Dual consolidated loss.