Title 26--Internal Revenue

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

PART 1--INCOME TAXES


TEXT PDF1.1551-1 Disallowance of surtax exemption and accumulated earnings credit.
TEXT PDF1.1552-1 Earnings and profits.
TEXT PDF1.1561-0 Effective date.
TEXT PDF1.1561-1 Limitations on certain multiple tax benefits in the case of certain controlled corporations.
TEXT PDF1.1561-2 Determination of amount of tax benefits.
TEXT PDF1.1561-3 Apportionment of surtax exemption.
TEXT PDF1.1562-0 Effective date.
TEXT PDF1.1562-1 Privilege of controlled group to elect multiple surtax exemptions.
TEXT PDF1.1562-2 Termination of election.
TEXT PDF1.1562-3 Consents to election and termination.
TEXT PDF1.1562-4 Election after termination.
TEXT PDF1.1562-5 Continuing and successor controlled groups.
TEXT PDF1.1562-6 Election for short taxable years.
TEXT PDF1.1562-7 Extension of statutory periods of limitation.
TEXT PDF1.1563-1 Definition of controlled group of corporations and component members.
TEXT PDF1.1563-2 Excluded stock.
TEXT PDF1.1563-3 Rules for determining stock ownership.
TEXT PDF1.1563-4 Franchised corporations.
TEXT PDF1.1564-1 Limitations on additional benefits for members of controlled groups.
TEXT PDF1.6001-1 Records.
TEXT PDF1.6001-2 Returns.
TEXT PDF1.6011-1 General requirement of return, statement, or list.
TEXT PDF1.6011-2 Returns, etc., of DISC's and former DISC's.
TEXT PDF1.6011-3 Requirement of statement from payees of certain gambling winnings.
TEXT PDF1.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
TEXT PDF1.6012-1 Individuals required to make returns of income.
TEXT PDF1.6012-2 Corporations required to make returns of income.
TEXT PDF1.6012-3 Returns by fiduciaries.
TEXT PDF1.6012-4 Miscellaneous returns.
TEXT PDF1.6012-5 Composite return in lieu of specified form.
TEXT PDF1.6012-6 Returns by political organizations.
TEXT PDF1.6013-1 Joint returns.
TEXT PDF1.6013-2 Joint return after filing separate return.
TEXT PDF1.6013-3 Treatment of joint return after death of either spouse.
TEXT PDF1.6013-4 Applicable rules.
TEXT PDF1.6013-6 Election to treat nonresident alien individual as resident of the United States.
TEXT PDF1.6013-7 Joint return for year in which nonresident alien becomes resident of the United States.
TEXT PDF1.6014-1 Tax not computed by taxpayer for taxable years beginning before January 1, 1970.
TEXT PDF1.6014-2 Tax not computed by taxpayer for taxable years beginning after December 31, 1969.
TEXT PDF1.6015-0 Table of contents.
TEXT PDF1.6015-1 Relief from joint and several liability on a joint return.
TEXT PDF1.6015-2 Relief from liability applicable to all qualifying joint filers.
TEXT PDF1.6015-3 Allocation of deficiency for individuals who are no longer married, are legally separated, or are not members of the same household.
TEXT PDF1.6015-4 Equitable relief.
TEXT PDF1.6015-5 Time and manner for requesting relief.
TEXT PDF1.6015-6 Nonrequesting spouse's notice and opportunity to participate in administrative proceedings.
TEXT PDF1.6015-7 Tax Court review.
TEXT PDF1.6015-8 Applicable liabilities.
TEXT PDF1.6015-9 Effective date.
TEXT PDF1.6015(a)-1 Declaration of estimated income tax by individuals.
TEXT PDF1.6015(b)-1 Joint declaration by husband and wife.
TEXT PDF1.6015(c)-1 Definition of estimated tax.
TEXT PDF1.6015(d)-1 Contents of declaration of estimated tax.
TEXT PDF1.6015(e)-1 Amendment of declaration.
TEXT PDF1.6015(f)-1 Return as declaration or amendment.
TEXT PDF1.6015(g)-1 Short taxable years of individuals.
TEXT PDF1.6015(h)-1 Estates and trusts.
TEXT PDF1.6015(i)-1 Nonresident alien individuals.
TEXT PDF1.6015(j)-1 Applicability.
TEXT PDF1.6016-1 Declarations of estimated income tax by corporations.
TEXT PDF1.6016-2 Contents of declaration of estimated tax.
TEXT PDF1.6016-3 Amendment of declaration.
TEXT PDF1.6016-4 Short taxable year.
TEXT PDF1.6017-1 Self-employment tax returns.
TEXT PDF1.6031(a)-1 Return of partnership income.
TEXT PDF1.6031(a)-1T Return of partnership income (temporary).
TEXT PDF1.6031(b)-1T Statements to partners (temporary).
TEXT PDF1.6031(c)-1T Nominee reporting of partnership information (temporary).
TEXT PDF1.6032-1 Returns of banks with respect to common trust funds.
TEXT PDF1.6033-1 Returns by exempt organizations; taxable years beginning before January 1, 1970.
TEXT PDF1.6033-2 Returns by exempt organizations (taxable years beginning after December 31, 1969) and returns by certain nonexempt organizations (taxable years beginning after December 31, 1980).
TEXT PDF1.6033-3 Additional provisions relating to private foundations.
TEXT PDF1.6034-1 Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).
TEXT PDF1.6035-1 Returns of U.S. officers, directors and 10-percent shareholders of foreign personal holding companies for taxable years beginning after September 3, 1982.
TEXT PDF1.6035-2 Returns of U.S. officers and directors of foreign personal holding companies for taxable years beginning before September 4, 1982.
TEXT PDF1.6035-3 Returns of 50-percent U.S. shareholders of foreign personal holding companies for taxable years beginning before September 4, 1982.
TEXT PDF1.6036-1 Notice of qualification as executor or receiver.
TEXT PDF1.6037-1 Return of electing small business corporation.
TEXT PDF1.6038-1 Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963.
TEXT PDF1.6038-2 Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations beginning after December 31, 1962.
TEXT PDF1.6038-3 Information returns required of certain United States persons with respect to controlled foreign partnerships (CFPs).
TEXT PDF1.6038A-0 Table of contents.
TEXT PDF1.6038A-1 General requirements and definitions.
TEXT PDF1.6038A-2 Requirement of return.
TEXT PDF1.6038A-2T Requirement of return (temporary).
TEXT PDF1.6038A-3 Record maintenance.
TEXT PDF1.6038A-4 Monetary penalty.
TEXT PDF1.6038A-5 Authorization of agent.
TEXT PDF1.6038A-6 Failure to furnish information.
TEXT PDF1.6038A-7 Noncompliance.
TEXT PDF1.6038B-1 Reporting of certain transfers to foreign corporations.
TEXT PDF1.6038B-1T Reporting of certain transactions to foreign corporations (temporary).
TEXT PDF1.6038B-2 Reporting of certain transfers to foreign partnerships.
TEXT PDF1.6039-1 Information returns required of corporations with respect to certain stock option transactions occurring on or after January 1, 1964.
TEXT PDF1.6039-2 Statements to persons with respect to whom information is furnished.
TEXT PDF1.6041-1 Return of information as to payments of $600 or more.
TEXT PDF1.6041-2 Return of information as to payments to employees.
TEXT PDF1.6041-3 Payments for which no return of information is required under section 6041.
TEXT PDF1.6041-4 Foreign-related items and other exceptions.
TEXT PDF1.6041-5 Information as to actual owner.
TEXT PDF1.6041-6 Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing.
TEXT PDF1.6041-7 Magnetic media requirement.
TEXT PDF1.6041-8 Cross-reference to penalties.
TEXT PDF1.6041A-1 Returns regarding payments of remuneration for services and certain direct sales.
TEXT PDF1.6042-1 Return of information as to dividends paid in calendar years before 1963.
TEXT PDF1.6042-2 Returns of information as to dividends paid.
TEXT PDF1.6042-3 Dividends subject to reporting.
TEXT PDF1.6042-4 Statements to recipients of dividend payments.
TEXT PDF1.6043-1 Return regarding corporate dissolution or liquidation.
TEXT PDF1.6043-2 Return of information respecting distributions in liquidation.
TEXT PDF1.6043-3 Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a).
TEXT PDF1.6043-4T Information returns relating to certain acquisitions of control and changes in capital structure (temporary).
TEXT PDF1.6044-1 Returns of information as to patronage dividends with respect to patronage occurring in taxable years beginning before 1963.
TEXT PDF1.6044-2 Returns of information as to payments of patronage dividends.
TEXT PDF1.6044-3 Amounts subject to reporting.
TEXT PDF1.6044-4 Exemption for certain consumer cooperatives.
TEXT PDF1.6044-5 Statements to recipients of patronage dividends.
TEXT PDF1.6045-1 Returns of information of brokers and barter exchanges.
TEXT PDF1.6045-1T Returns of information of brokers and barter exchanges (temporary).
TEXT PDF1.6045-2 Furnishing statement required with respect to certain substitute payments.
TEXT PDF1.6045-2T Furnishing statement required with respect to certain substitute payments (temporary).
TEXT PDF1.6045-3T Information reporting for an acquisition of control or a substantial change in capital structure (temporary).
TEXT PDF1.6045-4 Information reporting on real estate transactions with dates of closing on or after January 1, 1991.
TEXT PDF1.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock, on or after January 1, 1963.
TEXT PDF1.6046A-1 Return requirement for United States persons who acquire or dispose of an interest in a foreign partnership, or whose proportional interest in a foreign partnership changes substantially.
TEXT PDF1.6046-2 Returns as to foreign corporations which are created or organized, or reorganized, on or after September 15, 1960, and before January 1, 1963.
TEXT PDF1.6046-3 Returns as to formation or reorganization of foreign corporations prior to September 15, 1960.
TEXT PDF1.6047-1 Information to be furnished with regard to employee retirement plan covering an owner-employee.
TEXT PDF1.6049-1 Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983.
TEXT PDF1.6049-2 Interest and original issue discount subject to reporting in calendar years before 1983.
TEXT PDF1.6049-3 Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount in calendar years before 1983.
TEXT PDF1.6049-4 Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982.
TEXT PDF1.6049-5 Interest and original issue discount subject to reporting after December 31, 1982.
TEXT PDF1.6049-5T Reporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary).
TEXT PDF1.6049-6 Statements to recipients of interest payments and holders of obligations for attributed original issue discount.
TEXT PDF1.6049-7 Returns of information with respect to REMIC regular interests and collateralized debt obligations.
TEXT PDF1.6049-7T Market discount fraction reported with other financial information with respect to REMICs and collateralized debt obligations (temporary).
TEXT PDF1.6049-8 Interest and original issue discount paid to residents of Canada.
TEXT PDF1.6050A-1 Reporting requirements of certain fishing boat operators.
TEXT PDF1.6050B-1 Information returns by person making unemployment compensation payments.
TEXT PDF1.6050D-1 Information returns relating to energy grants and financing.
TEXT PDF1.6050E-1 Reporting of State and local income tax refunds.
TEXT PDF1.6050H-0 Table of contents.
TEXT PDF1.6050H-1 Information reporting of mortgage interest received in a trade or business from an individual.
TEXT PDF1.6050H-1T Information reporting of mortgage interest received in a trade or business from individuals after 1985 and before 1988 (temporary).
TEXT PDF1.6050H-2 Time, form, and manner of reporting interest received on qualified mortgage.
TEXT PDF1.6050I-0 Table of contents.
TEXT PDF1.6050I-1 Returns relating to cash in excess of $10,000 received in a trade or business.
TEXT PDF1.6050I-2 Returns relating to cash in excess of $10,000 received as bail by court clerks.
TEXT PDF1.6050J-1T Questions and answers concerning information returns relating to foreclosures and abandonments of security (temporary).
TEXT PDF1.6050K-1 Returns relating to sales or exchanges of certain partnership interests.
TEXT PDF1.6050L-1 Information return by donees relating to certain dispositions of donated property.
TEXT PDF1.6050M-1 Information returns relating to persons receiving contracts from certain Federal executive agencies.
TEXT PDF1.6050N-1 Statements to recipients of royalties paid after December 31, 1986.
TEXT PDF1.6050P-0 Table of contents.
TEXT PDF1.6050P-1 Information reporting for discharges of indebtedness by certain financial entities.
TEXT PDF1.6050S-0 Table of contents.
TEXT PDF1.6050S-1 Information reporting for qualified tuition and related expenses.
TEXT PDF1.6050S-2 Information reporting for payments and reimbursements or refunds of qualified tuition and related expenses.
TEXT PDF1.6050S-3 Information reporting for payments of interest on qualified education loans.
TEXT PDF1.6050S-4 Information reporting for payments of interest on qualified education loans.
TEXT PDF1.6052-1 Information returns regarding payment of wages in the form of group-term life insurance.
TEXT PDF1.6052-2 Statements to be furnished employees with respect to wages paid in the form of group-term life insurance.
TEXT PDF1.6060-1 Reporting requirements for income tax return preparers.
TEXT PDF1.6061-1 Signing of returns and other documents by individuals.
TEXT PDF1.6062-1 Signing of returns, statements, and other documents made by corporations.
TEXT PDF1.6063-1 Signing of returns, statements, and other documents made by partnerships.
TEXT PDF1.6065-1 Verification of returns.
TEXT PDF1.6071-1 Time for filing returns and other documents.
TEXT PDF1.6072-1 Time for filing returns of individuals, estates, and trusts.
TEXT PDF1.6072-2 Time for filing returns of corporations.
TEXT PDF1.6072-3 Income tax due dates postponed in case of China Trade Act corporations.
TEXT PDF1.6072-4 Time for filing other returns of income.
TEXT PDF1.6073-1 Time and place for filing declarations of estimated income tax by individuals.
TEXT PDF1.6073-2 Fiscal years.
TEXT PDF1.6073-3 Short taxable years.
TEXT PDF1.6073-4 Extension of time for filing declarations by individuals.
TEXT PDF1.6074-1 Time and place for filing declarations of estimated income tax by corporations.
TEXT PDF1.6074-2 Time for filing declarations by corporations in case of a short taxable year.
TEXT PDF1.6074-3 Extension of time for filing declarations by corporations.
TEXT PDF1.6081-1 Extension of time for filing returns.
TEXT PDF1.6081-2 Automatic extension of time to file partnership return of income.
TEXT PDF1.6081-3 Automatic extension of time for filing corporation income tax returns.
TEXT PDF1.6081-4 Automatic extension of time for filing individual income tax returns.
TEXT PDF1.6081-5 Extensions of time in the case of certain partnerships, corporations and U.S. citizens and residents.
TEXT PDF1.6081-6 Automatic extension of time to file trust income tax return.
TEXT PDF1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return.
TEXT PDF1.6081-8T Automatic extension of time to file certain information returns (temporary).
TEXT PDF1.6081-9T Automatic extension of time to file exempt organization returns (temporary).
TEXT PDF1.6091-1 Place for filing returns or other documents.
TEXT PDF1.6091-2 Place for filing income tax returns.
TEXT PDF1.6091-3 Income tax returns required to be filed with Director of International Operations.
TEXT PDF1.6091-4 Exceptional cases.
TEXT PDF1.6102-1 Computations on returns or other documents.
TEXT PDF1.6107-1 Income tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
TEXT PDF1.6107-2 Form and manner of furnishing copy of return and retaining copy or record.
TEXT PDF1.6109-1 Identifying numbers.
TEXT PDF1.6109-2 Income tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 1999.
TEXT PDF1.6115-1 Disclosure requirements for quid pro quo contributions.
TEXT PDF1.6109-2A Furnishing identifying number of income tax return preparer.
TEXT PDF1.6151-1 Time and place for paying tax shown on returns.
TEXT PDF1.6153-1 Payment of estimated tax by individuals.
TEXT PDF1.6153-2 Fiscal years.
TEXT PDF1.6153-3 Short taxable years.
TEXT PDF1.6153-4 Extension of time for paying the estimated tax.
TEXT PDF1.6154-1 Payment of estimated tax by corporations.
TEXT PDF1.6154-2 Short taxable years.
TEXT PDF1.6154-3 Extension of time for paying estimated tax.
TEXT PDF1.6154-4 Use of Government depositaries.
TEXT PDF1.6154-5 Definition of estimated tax.
TEXT PDF1.6161-1 Extension of time for paying tax or deficiency.
TEXT PDF1.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
TEXT PDF1.6164-1 Extensions of time for payment of taxes by corporations expecting carrybacks.
TEXT PDF1.6164-2 Amount of tax the time for payment of which may be extended.
TEXT PDF1.6164-3 Computation of the amount of reduction of the tax previously determined.
TEXT PDF1.6164-4 Payment of remainder of tax where extension relates to only part of the tax.
TEXT PDF1.6164-5 Period of extension.
TEXT PDF1.6164-6 Revised statements.
TEXT PDF1.6164-7 Termination by district director.
TEXT PDF1.6164-8 Payments on termination.
TEXT PDF1.6164-9 Cross references.
TEXT PDF1.6165-1 Bonds where time to pay the tax or deficiency has been extended.
TEXT PDF1.6302-1 Use of Government depositaries in connection with corporation income and estimated income taxes and certain taxes of tax-exempt organizations.
TEXT PDF1.6302-2 Use of Government depositaries for payment of tax withheld on nonresident aliens and foreign corporations.
TEXT PDF1.6302-3 Use of Government depositaries in connection with estimated taxes of certain trusts.
TEXT PDF1.6302-4 Use of financial institutions in connection with income taxes; voluntary payments by electronic funds transfer.
TEXT PDF1.6361-1 Collection and administration of qualified State individual income taxes.
TEXT PDF1.6411-1 Tentative carryback adjustments.
TEXT PDF1.6411-2 Computation of tentative carryback adjustment.
TEXT PDF1.6411-3 Allowance of adjustments.
TEXT PDF1.6411-4 Consolidated groups.
TEXT PDF1.6414-1 Credit or refund of tax withheld on nonresident aliens and foreign corporations.
TEXT PDF1.6425-1 Adjustment of overpayment of estimated income tax by corporation.
TEXT PDF1.6425-2 Computation of adjustment of overpayment of estimated tax.
TEXT PDF1.6425-3 Allowance of adjustments.
TEXT PDF1.6654-1 Addition to the tax in the case of an individual.
TEXT PDF1.6654-2 Exceptions to imposition of the addition to the tax in the case of individuals.
TEXT PDF1.6654-3 Short taxable years of individuals.
TEXT PDF1.6654-4 Waiver of penalty for underpayment of 1971 estimated tax by an individual.
TEXT PDF1.6654-5 Applicability.
TEXT PDF1.6655-1 Addition to the tax in the case of a corporation.
TEXT PDF1.6655-2 Exceptions to imposition of the addition to the tax in the case of corporations.
TEXT PDF1.6655-2T Safe harbor for certain installments of tax due before July 1, 1987 (temporary).
TEXT PDF1.6655-3 Short taxable years in the case of corporations.
TEXT PDF1.6655-5 Addition to tax on account of excessive adjustment under section 6425.
TEXT PDF1.6655-7 Special rules for estimating the corporate alternative minimum tax book income adjustment under the annualization exception.
TEXT PDF1.6655(e)-1 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
TEXT PDF1.6661-1 Addition to tax in the case of a substantial understatement of tax liability.
TEXT PDF1.6661-2 Computation of penalty; meaning of terms.
TEXT PDF1.6661-3 Substantial authority.
TEXT PDF1.6661-4 Disclosure of certain information.
TEXT PDF1.6661-5 Items relating to tax shelters.
TEXT PDF1.6661-6 Waiver of penalty.
TEXT PDF1.6662-0 Table of contents.
TEXT PDF1.6662-1 Overview of the accuracy-related penalty.
TEXT PDF1.6662-2 Accuracy-related penalty.
TEXT PDF1.6662-3 Negligence or disregard of rules or regulations.
TEXT PDF1.6662-4 Substantial understatement of income tax.
TEXT PDF1.6662-5 Substantial and gross valuation misstatements under chapter 1.
TEXT PDF1.6662-5T Substantial and gross valuation misstatements under chapter 1 (temporary).
TEXT PDF1.6662-6 Transactions between persons described in section 482 and net section 482 transfer price adjustments.
TEXT PDF1.6662-7 Omnibus Budget Reconciliation Act of 1993 changes to the accuracy-related penalty.
TEXT PDF1.6664-0 Table of contents.
TEXT PDF1.6664-1 Accuracy-related and fraud penalties; definitions and special rules.
TEXT PDF1.6664-2 Underpayment.
TEXT PDF1.6664-3 Ordering rules for determining the total amount of penalties imposed.
TEXT PDF1.6664-4 Reasonable cause and good faith exception to section 6662 penalties.
TEXT PDF1.6664-4T Reasonable cause and good faith exception to section 6662 penalties.
TEXT PDF1.6694-0 Table of contents.
TEXT PDF1.6694-1 Section 6694 penalties applicable to income tax return preparer.
TEXT PDF1.6694-2 Penalty for understatement due to an unrealistic position.
TEXT PDF1.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
TEXT PDF1.6694-4 Extension of period of collection where preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
TEXT PDF1.6695-1 Other assessable penalties with respect to the preparation of income tax returns for other persons.
TEXT PDF1.6695-2 Preparer due diligence requirements for determining earned income credit eligibility.
TEXT PDF1.6696-1 Claims for credit or refund by income tax return preparers.
TEXT PDF1.6709-1T Penalties with respect to mortgage credit certificates (temporary).
TEXT PDF1.6851-1 Termination assessments of income tax.
TEXT PDF1.6851-2 Certificates of compliance with income tax laws by departing aliens.
TEXT PDF1.6851-3 Furnishing of bond to insure payment; cross reference.
TEXT PDF1.7476-1 Interested parties.
TEXT PDF1.7476-2 Notice to interested parties.
TEXT PDF1.7476-3 Notice of determination.
TEXT PDF1.7519-0T Table of contents (temporary).
TEXT PDF1.7519-1T Required payments for entities electing not to have required year (temporary).
TEXT PDF1.7519-2T Required payments--procedures and administration (temporary).
TEXT PDF1.7519-3T Effective date (temporary).
TEXT PDF1.7520-1 Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests.
TEXT PDF1.7520-2 Valuation of charitable interests.
TEXT PDF1.7520-3 Limitation on the application of section 7520.
TEXT PDF1.7520-4 Transitional rules.
TEXT PDF1.7701(l)-0 Table of contents.
TEXT PDF1.7701(l)-1 Conduit financing arrangements.
TEXT PDF1.7701(l)-3 Recharacterizing financing arrangements involving fast-pay stock.
TEXT PDF1.7702B-1 Consumer protection provisions.
TEXT PDF1.7702B-2 Special rules for pre-1997 long-term care insurance contracts.
TEXT PDF1.7703-1 Determination of marital status.
TEXT PDF1.7704-1 Publicly traded partnerships.
TEXT PDF1.7704-2 Transition provisions.
TEXT PDF1.7704-3 Qualifying income.
TEXT PDF1.7872-5T Exempted loans (temporary).
TEXT PDF1.7872-15 Split-dollar loans.
TEXT PDF1.9000-1 Statutory provisions.
TEXT PDF1.9000-2 Effect of repeal in general.
TEXT PDF1.9000-3 Requirement of statement showing increase in tax liability.
TEXT PDF1.9000-4 Form and content of statement.
TEXT PDF1.9000-5 Effect of filing statement.
TEXT PDF1.9000-6 Provisions for the waiver of interest.
TEXT PDF1.9000-7 Provisions for estimated tax.
TEXT PDF1.9000-8 Extension of time for making certain payments.
TEXT PDF1.9001 Statutory provisions; Retirement-Straight Line Adjustment Act of 1958.
TEXT PDF1.9001-1 Change from retirement to straight-line method of computing depreciation.
TEXT PDF1.9001-2 Basis adjustments for taxable years beginning on or after 1956 adjustment date.
TEXT PDF1.9001-3 Basis adjustments for taxable years between changeover date and 1956 adjustment date.
TEXT PDF1.9001-4 Adjustments required in computing excess-profits credit.
TEXT PDF1.9002 Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124).
TEXT PDF1.9002-1 Purpose, applicability, and definitions.
TEXT PDF1.9002-2 Election to have the provisions of section 481 of the Internal Revenue Code of 1954 apply.
TEXT PDF1.9002-3 Election to have the provisions of section 481 of the Internal Revenue Code of 1954 not apply.
TEXT PDF1.9002-4 Election to pay net increase in tax in installments.
TEXT PDF1.9002-5 Special rules relating to interest.
TEXT PDF1.9002-6 Acquiring corporation.
TEXT PDF1.9002-7 Statute of limitations.
TEXT PDF1.9002-8 Manner of exercising elections.
TEXT PDF1.9003 Statutory provisions; section 4 of the Act of September 14, 1960 (Pub. L. 86-781, 74 Stat. 1017).
TEXT PDF1.9003-1 Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years.
TEXT PDF1.9003-2 Effect of election.
TEXT PDF1.9003-3 Statutes of limitation.
TEXT PDF1.9003-4 Manner of exercising election.
TEXT PDF1.9003-5 Terms; applicability of other laws.
TEXT PDF1.9004 Statutory provisions; the Act of September 26, 1961 (Pub. L. 87-312, 75 Stat. 674).
TEXT PDF1.9004-1 Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of certain clays and shale.
TEXT PDF1.9004-2 Effect of election.
TEXT PDF1.9004-3 Statutes of limitation.
TEXT PDF1.9004-4 Manner of exercising election.
TEXT PDF1.9004-5 Terms; applicability of other laws.
TEXT PDF1.9005 Statutory provisions; section 2 of the Act of September 26, 1961 (Pub. L. 87-321, 75 Stat. 683).
TEXT PDF1.9005-1 Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of clay and quartzite used in making refractory products.
TEXT PDF1.9005-2 Effect of election.
TEXT PDF1.9005-3 Statutes of limitation.
TEXT PDF1.9005-4 Manner of exercising election.
TEXT PDF1.9005-5 Terms; applicability of other laws.
TEXT PDF1.9006 Statutory provisions; Tax Reform Act of 1969.
TEXT PDF1.9006-1 Interest and penalties in case of certain taxable years.
TEXT PDF1.9101-1 Permission to submit information required by certain returns and statements on magnetic tape.
TEXT PDF1.9200-1 Deduction for motor carrier operating authority.
TEXT PDF1.9200-2 Manner of taking deduction.


---------------------------------------------------------------------
-----------

[BACK ][BACK ]