2004 CFR Title 26, Volume 2

Title 26--Internal Revenue CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 1--INCOME TAXES
	1.61-1	Gross income.
	1.61-2	Compensation for services, including fees, commissions, and similar items.
	1.61-2T	Taxation of fringe benefits--1985 through 1988 (temporary).
	1.61-3	Gross income derived from business.
	1.61-4	Gross income of farmers.
	1.61-5	Allocations by cooperative associations; per-unit retain certificates--tax treatment as to cooperatives and patrons.
	1.61-6	Gains derived from dealings in property.
	1.61-7	Interest.
	1.61-8	Rents and royalties.
	1.61-9	Dividends.
	1.61-10	Alimony and separate maintenance payments; annuities; income from life insurance and endowment contracts.
	1.61-11	Pensions.
	1.61-12	Income from discharge of indebtedness.
	1.61-13	Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust.
	1.61-14	Miscellaneous items of gross income.
	1.61-15	Options received as payment of income.
	1.61-21	Taxation of fringe benefits.
	1.61-22	Taxation of split-dollar life insurance arrangements.
	1.62-1	Adjusted gross income.
	1.62-1T	Adjusted gross income (temporary).
	1.62-2	Reimbursements and other expense allowance arrangements.
	1.63-1	Change of treatment with respect to the zero bracket amount and itemized deductions.
	1.63-2	Cross reference.
	1.66-1	Treatment of community income.
	1.66-2	Treatment of community income where spouses live apart.
	1.66-3	Denial of the Federal income tax benefits resulting from the operation of community property law where spouse not notified.
	1.66-4	Request for relief from the Federal income tax liability resulting from the operation of community property law.
	1.66-5	Effective date.
	1.67-1T	2-percent floor on miscellaneous itemized deductions (temporary).
	1.67-2T	Treatment of pass-through entities (temporary).
	1.67-3	Allocation of expenses by real estate mortgage investment conduits.
	1.67-3T	Allocation of expenses by real estate mortgage investment conduits (temporary).
	1.71-1	Alimony and separate maintenance payments; income to wife or former wife.
	1.71-1T	Alimony and separate maintenance payments (temporary).
	1.71-2	Effective date; taxable years ending after March 31, 1954, subject to the Internal Revenue Code of 1939.
	1.72-1	Introduction.
	1.72-2	Applicability of section.
	1.72-3	Excludable amounts not income.
	1.72-4	Exclusion ratio.
	1.72-5	Expected return.
	1.72-6	Investment in the contract.
	1.72-7	Adjustment in investment where a contract contains a refund feature.
	1.72-8	Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee.
	1.72-9	Tables.
	1.72-10	Effect of transfer of contracts on investment in the contract.
	1.72-11	Amounts not received as annuity payments.
	1.72-12	Effect of taking an annuity in lieu of a lump sum upon the maturity of a contract.
	1.72-13	Special rule for employee contributions recoverable in three years.
	1.72-14	Exceptions from application of principles of section 72.
	1.72-15	Applicability of section 72 to accident or health plans.
	1.72-16	Life insurance contracts purchased under qualified employee plans.
	1.72-17	Special rules applicable to owner-employees.
	1.72-17A	Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees.
	1.72-18	Treatment of certain total distributions with respect to self-employed individuals.
	1.72(e)-1T	Treatment of distributions where substantially all contributions are employee contributions (temporary).
	1.72(p)-1	Loans treated as distributions.
	1.73-1	Services of child.
	1.74-1	Prizes and awards.
	1.75-1	Treatment of bond premiums in case of dealers in tax-exempt securities.
	1.77-1	Election to consider Commodity Credit Corporation loans as income.
	1.77-2	Effect of election to consider commodity credit loans as income.
	1.78-1	Dividends received from certain foreign corporations by certain domestic corporations choosing the foreign tax credit.
	1.79-0	Group-term life insurance--definitions of certain terms.
	1.79-1	Group-term life insurance--general rules.
	1.79-2	Exceptions to the rule of inclusion.
	1.79-3	Determination of amount equal to cost of group-term life insurance.
	1.79-4T	Questions and answers relating to the nondiscrimination requirements for group-term life insurance (temporary).
	1.82-1	Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employment.
	1.83-1	Property transferred in connection with the performance of services.
	1.83-2	Election to include in gross income in year of transfer.
	1.83-3	Meaning and use of certain terms.
	1.83-4	Special rules.
	1.83-5	Restrictions that will never lapse.
	1.83-6	Deduction by employer.
	1.83-7	Taxation of nonqualified stock options.
	1.83-7T	Taxation of nonqualified stock options (Temporary).
	1.83-8	Applicability of section and transitional rules.
	1.84-1	Transfer of appreciated property to political organizations.
	1.85-1	Unemployment compensation.
	1.88-1	Nuclear decommissioning costs.
	1.101-1	Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.
	1.101-2	Employees' death benefits.
	1.101-3	Interest payments.
	1.101-4	Payment of life insurance proceeds at a date later than death.
	1.101-5	Alimony, etc., payments.
	1.101-6	Effective date.
	1.101-7	Mortality table used to determine exclusion for deferred payments of life insurance proceeds.
	1.102-1	Gifts and inheritances.
	1.103-1	Interest upon obligations of a State, territory, etc.
	1.103-2	Dividends from shares and stock of Federal agencies or instrumentalities.
	1.103-3	Interest upon notes secured by mortgages executed to Federal agencies or instrumentalities.
	1.103-4	Interest upon United States obligations.
	1.103-5	Treasury bond exemption in the case of trusts or partnerships.
	1.103-6	Interest upon United States obligations in the case of nonresident aliens and foreign corporations, not engaged in business in the United States.
	1.103-7	Industrial development bonds.
	1.103-8	Interest on bonds to finance certain exempt facilities.
	1.103-9	Interest on bonds to finance industrial parks.
	1.103-10	Exemption for certain small issues of industrial development bonds.
	1.103-11	Bonds held by substantial users.
	1.103-16	Obligations of certain volunteer fire departments.
	1.103(n)-1T	Limitation on aggregrate amount of private activity bonds (temporary).
	1.103(n)-2T	Private activity bond defined (temporary).
	1.103(n)-3T	Private activity bond limit (temporary).
	1.103(n)-4T	Elective carryforward of unused private activity bond limit (temporary).
	1.103(n)-5T	Certification of no consideration for allocation (temporary).
	1.103(n)-6T	Determinations of population (temporary).
	1.103(n)-7T	Election to allocate State ceiling to certain facilities for local furnishing of electricity (temporary).
	1.103A-2	Qualified mortgage bond.
	1.104-1	Compensation for injuries or sickness.
	1.105-1	Amounts attributable to employer contributions.
	1.105-2	Amounts expended for medical care.
	1.105-3	Payments unrelated to absence from work.
	1.105-4	Wage continuation plans.
	1.105-5	Accident and health plans.
	1.105-6	Special rules for employees retired before January 27, 1975.
	1.105-11	Self-insured medical reimbursement plan.
	1.106-1	Contributions by employer to accident and health plans.
	1.107-1	Rental value of parsonages.
	1.108-1	Stock-for-debt exception not to apply in de minimis cases.
	1.108-2	Acquisition of indebtedness by a person related to the debtor.
	1.108-3	Intercompany losses and deductions.
	1.108-4	Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code .
	1.108-5	Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
	1.108-6	Limitations on the exclusion of income from the discharge of qualified real property business indebtedness.
	1.108-7T	Reduction of attributes (temporary).
	1.109-1	Exclusion from gross income of lessor of real property of value of improvements erected by lessee.
	1.110-1	Qualified lessee construction allowances.
	1.111-1	Recovery of certain items previously deducted or credited.
	1.112-1	Combat zone compensation of members of the Armed Forces.
	1.113-1	Mustering-out payments for members of the Armed Forces.
	1.117-1	Exclusion of amounts received as a scholarship or fellowship grant.
	1.117-2	Limitations.
	1.117-3	Definitions.
	1.117-4	Items not considered as scholarships or fellowship grants.
	1.117-5	Federal grants requiring future service as a Federal employee.
	1.118-1	Contributions to the capital of a corporation.
	1.119-1	Meals and lodging furnished for the convenience of the employer.
	1.120-1	Statutory subsistence allowance received by police.
	1.120-3	Notice of application for recognition of status of qualified group legal services plan.
	1.121-1	Exclusion of gain from sale or exchange of a principal residence.
	1.121-2	Limitations.
	1.121-3	Reduced maximum exclusion for taxpayers failing to meet certain requirements.
	1.121-3T	Reduced maximum exclusion for taxpayers failing to meet certain requirements (temporary).
	1.121-4	Special rules.
	1.122-1	Applicable rules relating to certain reduced uniformed services retirement pay.
	1.123-1	Exclusion of insurance proceeds for reimbursement of certain living expenses.
	1.125-2T	Question and answer relating to the benefits that may be offered under a cafeteria plan (temporary).
	1.125-3	Effect of the Family and Medical Leave Act (FMLA) on the operation of cafeteria plans.
	1.125-4	Permitted election changes.
	1.125-4T	Permitted election changes (temporary).
	1.127-1	Amounts received under a qualified educational assistance program.
	1.127-2	Qualified educational assistance program.
	1.132-0	Outline of regulations under section 132.
	1.132-1	Exclusion from gross income for certain fringe benefits.
	1.132-1T	Exclusion from gross income of certain fringe benefits--1985 through 1988 (temporary).
	1.132-2	No-additional-cost services.
	1.132-2T	No-additional-cost service--1985 through 1988 (temporary).
	1.132-3	Qualified employee discounts.
	1.132-3T	Qualified employee discount--1985 through 1988 (temporary).
	1.132-4	Line of business limitation.
	1.132-4T	Line of business limitation--1985 through 1988 (temporary).
	1.132-5	Working condition fringes.
	1.132-5T	Working condition fringe--1985 through 1988 (temporary).
	1.132-6	De minimis fringes.
	1.132-6T	De minimis fringe--1985 through 1988 (temporary).
	1.132-7	Employer-operated eating facilities.
	1.132-7T	Treatment of employer-operated eating facilities--1985 through 1988 (temporary).
	1.132-8	Fringe benefit nondiscrimination rules.
	1.132-8T	Nondiscrimination rules--1985 through 1988 (temporary).
	1.132-9	Qualified transportation fringes.
	1.133-1T	Questions and answers relating to interest on certain loans used to acquire employer securities (temporary).
	1.141-0	Table of contents.
	1.141-1	Definitions and rules of general application.
	1.141-2	Private activity bond tests.
	1.141-3	Definition of private business use.
	1.141-4	Private security or payment test.
	1.141-5	Private loan financing test.
	1.141-6	Allocation and accounting rules.
	1.141-7	Special rules for output facilities.
	1.141-8	$15 million limitation for output facilities.
	1.141-9	Unrelated or disproportionate use test.
	1.141-12	Remedial actions.
	1.141-14	Anti-abuse rules.
	1.141-15	Effective dates.
	1.141-16	Effective dates for qualified private activity bond provisions.
	1.142-0	Table of contents.
	1.142-1	Exempt facility bonds.
	1.142-2	Remedial actions.
	1.142-4	Use of proceeds to provide a facility.
	1.142(a)(5)-1	Exempt facility bonds: Sewage facilities.
	1.142(f)(4)-1	Manner of making election to terminate tax-exempt bond financing.
	1.144-0	Table of contents.
	1.144-1	Qualified small issue bonds, qualified student loan bonds, and qualified redevelopment bonds.
	1.144-2	Remedial actions.
	1.145-0	Table of contents.
	1.145-1	Qualified 501(c)(3) bonds.
	1.145-2	Application of private activity bond regulations.
	1.147-0	Table of contents.
	1.147-1	Other requirements applicable to certain private activity bonds.
	1.147-2	Remedial actions.
	1.147(b)-1	Bond maturity limitation-treatment of working capital.
	1.148-0	Scope and table of contents.
	1.148-1	Definitions and elections.
	1.148-2	General arbitrage yield restriction rules.
	1.148-3	General arbitrage rebate rules.
	1.148-4	Yield on an issue of bonds.
	1.148-5	Yield and valuation of investments.
	1.148-6	General allocation and accounting rules.
	1.148-7	Spending exceptions to the rebate requirement.
	1.148-8	Small issuer exception to rebate requirement.
	1.148-9	Arbitrage rules for refunding issues.
	1.148-10	Anti-abuse rules and authority of Commissioner.
	1.148-11	Effective dates.
	1.149(b)-1	Federally guaranteed bonds.
	1.149(d)-1	Limitations on advance refundings.
	1.149(e)-1	Information reporting requirements for tax-exempt bonds.
	1.149(g)-1	Hedge bonds.
	1.150-1	Definitions.
	1.150-2	Proceeds of bonds used for reimbursement.
	1.150-4	Change in use of facilities financed with tax-exempt private activity bonds.
	1.150-5	Filing notices and elections.
	1.148-1A	Definitions and elections.
	1.148-2A	General arbitrage yield restriction rules.
	1.148-3A	General arbitrage rebate rules.
	1.148-4A	Yield on an issue of bonds.
	1.148-5A	Yield and valuation of investments.
	1.148-6A	General allocation and accounting rules.
	1.148-9A	Arbitrage rules for refunding issues.
	1.148-10A	Anti-abuse rules and authority of Commissioner.
	1.148-11A	Effective dates.
	1.149(d)-1A	Limitations on advance refundings.
	1.150-1A	Definitions.
	1.151-1	Deductions for personal exemptions.
	1.151-2	Additional exemptions for dependents.
	1.151-3	Definitions.
	1.151-4	Amount of deduction for each exemption under section 151.
	1.152-1	General definition of a dependent.
	1.152-2	Rules relating to general definition of dependent.
	1.152-3	Multiple support agreements.
	1.152-4	Support test in case of child of divorced or separated parents.
	1.152-4T	Dependency exemption in the case of a child of divorced parents, etc. (temporary).
	1.153-1	Determination of marital status.
	1.154	Statutory provisions; cross references.
	1.161-1	Allowance of deductions.
	1.162-1	Business expenses.
	1.162-2	Traveling expenses.
	1.162-3	Cost of materials.
	1.162-4	Repairs.
	1.162-5	Expenses for education.
	1.162-6	Professional expenses.
	1.162-7	Compensation for personal services.