2004 CFR Title 26, Volume 13

Title 26--Internal Revenue CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 1--INCOME TAXES
	1.1551-1	Disallowance of surtax exemption and accumulated earnings credit.
	1.1552-1	Earnings and profits.
	1.1561-0	Effective date.
	1.1561-1	Limitations on certain multiple tax benefits in the case of certain controlled corporations.
	1.1561-2	Determination of amount of tax benefits.
	1.1561-3	Apportionment of surtax exemption.
	1.1562-0	Effective date.
	1.1562-1	Privilege of controlled group to elect multiple surtax exemptions.
	1.1562-2	Termination of election.
	1.1562-3	Consents to election and termination.
	1.1562-4	Election after termination.
	1.1562-5	Continuing and successor controlled groups.
	1.1562-6	Election for short taxable years.
	1.1562-7	Extension of statutory periods of limitation.
	1.1563-1	Definition of controlled group of corporations and component members.
	1.1563-2	Excluded stock.
	1.1563-3	Rules for determining stock ownership.
	1.1563-4	Franchised corporations.
	1.1564-1	Limitations on additional benefits for members of controlled groups.
	1.6001-1	Records.
	1.6001-2	Returns.
	1.6011-1	General requirement of return, statement, or list.
	1.6011-2	Returns, etc., of DISC's and former DISC's.
	1.6011-3	Requirement of statement from payees of certain gambling winnings.
	1.6011-4	Requirement of statement disclosing participation in certain transactions by taxpayers.
	1.6012-1	Individuals required to make returns of income.
	1.6012-2	Corporations required to make returns of income.
	1.6012-3	Returns by fiduciaries.
	1.6012-4	Miscellaneous returns.
	1.6012-5	Composite return in lieu of specified form.
	1.6012-6	Returns by political organizations.
	1.6013-1	Joint returns.
	1.6013-2	Joint return after filing separate return.
	1.6013-3	Treatment of joint return after death of either spouse.
	1.6013-4	Applicable rules.
	1.6013-6	Election to treat nonresident alien individual as resident of the United States.
	1.6013-7	Joint return for year in which nonresident alien becomes resident of the United States.
	1.6014-1	Tax not computed by taxpayer for taxable years beginning before January 1, 1970.
	1.6014-2	Tax not computed by taxpayer for taxable years beginning after December 31, 1969.
	1.6015-0	Table of contents.
	1.6015-1	Relief from joint and several liability on a joint return.
	1.6015-2	Relief from liability applicable to all qualifying joint filers.
	1.6015-3	Allocation of deficiency for individuals who are no longer married, are legally separated, or are not members of the same household.
	1.6015-4	Equitable relief.
	1.6015-5	Time and manner for requesting relief.
	1.6015-6	Nonrequesting spouse's notice and opportunity to participate in administrative proceedings.
	1.6015-7	Tax Court review.
	1.6015-8	Applicable liabilities.
	1.6015-9	Effective date.
	1.6015(a)-1	Declaration of estimated income tax by individuals.
	1.6015(b)-1	Joint declaration by husband and wife.
	1.6015(c)-1	Definition of estimated tax.
	1.6015(d)-1	Contents of declaration of estimated tax.
	1.6015(e)-1	Amendment of declaration.
	1.6015(f)-1	Return as declaration or amendment.
	1.6015(g)-1	Short taxable years of individuals.
	1.6015(h)-1	Estates and trusts.
	1.6015(i)-1	Nonresident alien individuals.
	1.6015(j)-1	Applicability.
	1.6016-1	Declarations of estimated income tax by corporations.
	1.6016-2	Contents of declaration of estimated tax.
	1.6016-3	Amendment of declaration.
	1.6016-4	Short taxable year.
	1.6017-1	Self-employment tax returns.
	1.6031(a)-1	Return of partnership income.
	1.6031(a)-1T	Return of partnership income (temporary).
	1.6031(b)-1T	Statements to partners (temporary).
	1.6031(c)-1T	Nominee reporting of partnership information (temporary).
	1.6032-1	Returns of banks with respect to common trust funds.
	1.6033-1	Returns by exempt organizations; taxable years beginning before January 1, 1970.
	1.6033-2	Returns by exempt organizations (taxable years beginning after December 31, 1969) and returns by certain nonexempt organizations (taxable years beginning after December 31, 1980).
	1.6033-3	Additional provisions relating to private foundations.
	1.6034-1	Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).
	1.6035-1	Returns of U.S. officers, directors and 10-percent shareholders of foreign personal holding companies for taxable years beginning after September 3, 1982.
	1.6035-2	Returns of U.S. officers and directors of foreign personal holding companies for taxable years beginning before September 4, 1982.
	1.6035-3	Returns of 50-percent U.S. shareholders of foreign personal holding companies for taxable years beginning before September 4, 1982.
	1.6036-1	Notice of qualification as executor or receiver.
	1.6037-1	Return of electing small business corporation.
	1.6038-1	Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963.
	1.6038-2	Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations beginning after December 31, 1962.
	1.6038-3	Information returns required of certain United States persons with respect to controlled foreign partnerships (CFPs).
	1.6038A-0	Table of contents.
	1.6038A-1	General requirements and definitions.
	1.6038A-2	Requirement of return.
	1.6038A-2T	Requirement of return (temporary).
	1.6038A-3	Record maintenance.
	1.6038A-4	Monetary penalty.
	1.6038A-5	Authorization of agent.
	1.6038A-6	Failure to furnish information.
	1.6038A-7	Noncompliance.
	1.6038B-1	Reporting of certain transfers to foreign corporations.
	1.6038B-1T	Reporting of certain transactions to foreign corporations (temporary).
	1.6038B-2	Reporting of certain transfers to foreign partnerships.
	1.6039-1	Information returns required of corporations with respect to certain stock option transactions occurring on or after January 1, 1964.
	1.6039-2	Statements to persons with respect to whom information is furnished.
	1.6041-1	Return of information as to payments of $600 or more.
	1.6041-2	Return of information as to payments to employees.
	1.6041-3	Payments for which no return of information is required under section 6041.
	1.6041-4	Foreign-related items and other exceptions.
	1.6041-5	Information as to actual owner.
	1.6041-6	Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing.
	1.6041-7	Magnetic media requirement.
	1.6041-8	Cross-reference to penalties.
	1.6041A-1	Returns regarding payments of remuneration for services and certain direct sales.
	1.6042-1	Return of information as to dividends paid in calendar years before 1963.
	1.6042-2	Returns of information as to dividends paid.
	1.6042-3	Dividends subject to reporting.
	1.6042-4	Statements to recipients of dividend payments.
	1.6043-1	Return regarding corporate dissolution or liquidation.
	1.6043-2	Return of information respecting distributions in liquidation.
	1.6043-3	Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a).
	1.6043-4T	Information returns relating to certain acquisitions of control and changes in capital structure (temporary).
	1.6044-1	Returns of information as to patronage dividends with respect to patronage occurring in taxable years beginning before 1963.
	1.6044-2	Returns of information as to payments of patronage dividends.
	1.6044-3	Amounts subject to reporting.
	1.6044-4	Exemption for certain consumer cooperatives.
	1.6044-5	Statements to recipients of patronage dividends.
	1.6045-1	Returns of information of brokers and barter exchanges.
	1.6045-1T	Returns of information of brokers and barter exchanges (temporary).
	1.6045-2	Furnishing statement required with respect to certain substitute payments.
	1.6045-2T	Furnishing statement required with respect to certain substitute payments (temporary).
	1.6045-3T	Information reporting for an acquisition of control or a substantial change in capital structure (temporary).
	1.6045-4	Information reporting on real estate transactions with dates of closing on or after January 1, 1991.
	1.6046-1	Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock, on or after January 1, 1963.
	1.6046A-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.
	1.6046-2	Returns as to foreign corporations which are created or organized, or reorganized, on or after September 15, 1960, and before January 1, 1963.
	1.6046-3	Returns as to formation or reorganization of foreign corporations prior to September 15, 1960.
	1.6047-1	Information to be furnished with regard to employee retirement plan covering an owner-employee.
	1.6049-1	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.
	1.6049-2	Interest and original issue discount subject to reporting in calendar years before 1983.
	1.6049-3	Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount in calendar years before 1983.
	1.6049-4	Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982.
	1.6049-5	Interest and original issue discount subject to reporting after December 31, 1982.
	1.6049-5T	Reporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary).
	1.6049-6	Statements to recipients of interest payments and holders of obligations for attributed original issue discount.
	1.6049-7	Returns of information with respect to REMIC regular interests and collateralized debt obligations.
	1.6049-7T	Market discount fraction reported with other financial information with respect to REMICs and collateralized debt obligations (temporary).
	1.6049-8	Interest and original issue discount paid to residents of Canada.
	1.6050A-1	Reporting requirements of certain fishing boat operators.
	1.6050B-1	Information returns by person making unemployment compensation payments.
	1.6050D-1	Information returns relating to energy grants and financing.
	1.6050E-1	Reporting of State and local income tax refunds.
	1.6050H-0	Table of contents.
	1.6050H-1	Information reporting of mortgage interest received in a trade or business from an individual.
	1.6050H-1T	Information reporting of mortgage interest received in a trade or business from individuals after 1985 and before 1988 (temporary).
	1.6050H-2	Time, form, and manner of reporting interest received on qualified mortgage.
	1.6050I-0	Table of contents.
	1.6050I-1	Returns relating to cash in excess of $10,000 received in a trade or business.
	1.6050I-2	Returns relating to cash in excess of $10,000 received as bail by court clerks.
	1.6050J-1T	Questions and answers concerning information returns relating to foreclosures and abandonments of security (temporary).
	1.6050K-1	Returns relating to sales or exchanges of certain partnership interests.
	1.6050L-1	Information return by donees relating to certain dispositions of donated property.
	1.6050M-1	Information returns relating to persons receiving contracts from certain Federal executive agencies.
	1.6050N-1	Statements to recipients of royalties paid after December 31, 1986.
	1.6050P-0	Table of contents.
	1.6050P-1	Information reporting for discharges of indebtedness by certain financial entities.
	1.6050S-0	Table of contents.
	1.6050S-1	Information reporting for qualified tuition and related expenses.
	1.6050S-2	Information reporting for payments and reimbursements or refunds of qualified tuition and related expenses.
	1.6050S-3	Information reporting for payments of interest on qualified education loans.
	1.6050S-4	Information reporting for payments of interest on qualified education loans.
	1.6052-1	Information returns regarding payment of wages in the form of group-term life insurance.
	1.6052-2	Statements to be furnished employees with respect to wages paid in the form of group-term life insurance.
	1.6060-1	Reporting requirements for income tax return preparers.
	1.6061-1	Signing of returns and other documents by individuals.
	1.6062-1	Signing of returns, statements, and other documents made by corporations.
	1.6063-1	Signing of returns, statements, and other documents made by partnerships.
	1.6065-1	Verification of returns.
	1.6071-1	Time for filing returns and other documents.
	1.6072-1	Time for filing returns of individuals, estates, and trusts.
	1.6072-2	Time for filing returns of corporations.
	1.6072-3	Income tax due dates postponed in case of China Trade Act corporations.
	1.6072-4	Time for filing other returns of income.
	1.6073-1	Time and place for filing declarations of estimated income tax by individuals.
	1.6073-2	Fiscal years.
	1.6073-3	Short taxable years.
	1.6073-4	Extension of time for filing declarations by individuals.
	1.6074-1	Time and place for filing declarations of estimated income tax by corporations.
	1.6074-2	Time for filing declarations by corporations in case of a short taxable year.
	1.6074-3	Extension of time for filing declarations by corporations.
	1.6081-1	Extension of time for filing returns.
	1.6081-2	Automatic extension of time to file partnership return of income.
	1.6081-3	Automatic extension of time for filing corporation income tax returns.
	1.6081-4	Automatic extension of time for filing individual income tax returns.
	1.6081-5	Extensions of time in the case of certain partnerships, corporations and U.S. citizens and residents.
	1.6081-6	Automatic extension of time to file trust income tax return.
	1.6081-7	Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return.
	1.6081-8T	Automatic extension of time to file certain information returns (temporary).
	1.6081-9T	Automatic extension of time to file exempt organization returns (temporary).
	1.6091-1	Place for filing returns or other documents.
	1.6091-2	Place for filing income tax returns.
	1.6091-3	Income tax returns required to be filed with Director of International Operations.
	1.6091-4	Exceptional cases.
	1.6102-1	Computations on returns or other documents.
	1.6107-1	Income tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
	1.6107-2	Form and manner of furnishing copy of return and retaining copy or record.
	1.6109-1	Identifying numbers.
	1.6109-2	Income tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 1999.
	1.6115-1	Disclosure requirements for quid pro quo contributions.
	1.6109-2A	Furnishing identifying number of income tax return preparer.
	1.6151-1	Time and place for paying tax shown on returns.
	1.6153-1	Payment of estimated tax by individuals.
	1.6153-2	Fiscal years.
	1.6153-3	Short taxable years.
	1.6153-4	Extension of time for paying the estimated tax.
	1.6154-1	Payment of estimated tax by corporations.
	1.6154-2	Short taxable years.
	1.6154-3	Extension of time for paying estimated tax.
	1.6154-4	Use of Government depositaries.
	1.6154-5	Definition of estimated tax.
	1.6161-1	Extension of time for paying tax or deficiency.
	1.6162-1	Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
	1.6164-1	Extensions of time for payment of taxes by corporations expecting carrybacks.
	1.6164-2	Amount of tax the time for payment of which may be extended.
	1.6164-3	Computation of the amount of reduction of the tax previously determined.
	1.6164-4	Payment of remainder of tax where extension relates to only part of the tax.
	1.6164-5	Period of extension.
	1.6164-6	Revised statements.
	1.6164-7	Termination by district director.
	1.6164-8	Payments on termination.
	1.6164-9	Cross references.
	1.6165-1	Bonds where time to pay the tax or deficiency has been extended.
	1.6302-1	Use of Government depositaries in connection with corporation income and estimated income taxes and certain taxes of tax-exempt organizations.
	1.6302-2	Use of Government depositaries for payment of tax withheld on nonresident aliens and foreign corporations.
	1.6302-3	Use of Government depositaries in connection with estimated taxes of certain trusts.
	1.6302-4	Use of financial institutions in connection with income taxes; voluntary payments by electronic funds transfer.
	1.6361-1	Collection and administration of qualified State individual income taxes.
	1.6411-1	Tentative carryback adjustments.
	1.6411-2	Computation of tentative carryback adjustment.
	1.6411-3	Allowance of adjustments.
	1.6411-4	Consolidated groups.
	1.6414-1	Credit or refund of tax withheld on nonresident aliens and foreign corporations.
	1.6425-1	Adjustment of overpayment of estimated income tax by corporation.
	1.6425-2	Computation of adjustment of overpayment of estimated tax.
	1.6425-3	Allowance of adjustments.
	1.6654-1	Addition to the tax in the case of an individual.
	1.6654-2	Exceptions to imposition of the addition to the tax in the case of individuals.
	1.6654-3	Short taxable years of individuals.
	1.6654-4	Waiver of penalty for underpayment of 1971 estimated tax by an individual.
	1.6654-5	Applicability.
	1.6655-1	Addition to the tax in the case of a corporation.
	1.6655-2	Exceptions to imposition of the addition to the tax in the case of corporations.
	1.6655-2T	Safe harbor for certain installments of tax due before July 1, 1987 (temporary).