Title 26--Internal Revenue

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

PART 1--INCOME TAXES


TEXT PDF1.441-0 Table of contents.
TEXT PDF1.441-1 Period for computation of taxable income.
TEXT PDF1.441-2 Election of taxable year consisting of 52-53 weeks.
TEXT PDF1.441-3 Taxable year of a personal service corporation.
TEXT PDF1.441-4 Effective date.
TEXT PDF1.442-1 Change of annual accounting period.
TEXT PDF1.443-1 Returns for periods of less than 12 months.
TEXT PDF1.444-0T Table of contents (temporary).
TEXT PDF1.444-1T Election to use a taxable year other than the required taxable year (temporary).
TEXT PDF1.444-2T Tiered structure (temporary).
TEXT PDF1.444-3T Manner and time of making section 444 election (temporary).
TEXT PDF1.444-4 Tiered structure.
TEXT PDF1.446-1 General rule for methods of accounting.
TEXT PDF1.446-1T General rule for methods of accounting (temporary).
TEXT PDF1.446-2 Method of accounting for interest.
TEXT PDF1.446-3 Notional principal contracts.
TEXT PDF1.446-4 Hedging transactions.
TEXT PDF1.446-5 Debt issuance costs.
TEXT PDF1.448-1 Limitation on the use of the cash receipts and disbursements method of accounting.
TEXT PDF1.448-1T Limitation on the use of the cash receipts and disbursements method of accounting (temporary).
TEXT PDF1.448-2T Nonaccrual of certain amounts by service providers (temporary).
TEXT PDF1.451-1 General rule for taxable year of inclusion.
TEXT PDF1.451-2 Constructive receipt of income.
TEXT PDF1.451-4 Accounting for redemption of trading stamps and coupons.
TEXT PDF1.451-5 Advance payments for goods and long-term contracts.
TEXT PDF1.451-6 Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage.
TEXT PDF1.451-7 Election relating to livestock sold on account of drought.
TEXT PDF1.453-3 Purchaser evidences of indebtedness payable on demand or readily tradable.
TEXT PDF1.453-4 Sale of real property involving deferred periodic payments.
TEXT PDF1.453-5 Sale of real property treated on installment method.
TEXT PDF1.453-6 Deferred payment sale of real property not on installment method.
TEXT PDF1.453-9 Gain or loss on disposition of installment obligations.
TEXT PDF1.453-10 Effective date.
TEXT PDF1.453-11 Installment obligations received from a liquidating corporation.
TEXT PDF1.453-12 Allocation of unrecaptured section 1250 gain reported on the installment method.
TEXT PDF1.453A-0 Table of contents.
TEXT PDF1.453A-1 Installment method of reporting income by dealers on personal property.
TEXT PDF1.453A-2 Treatment of revolving credit plans; taxable years beginning on or before December 31, 1986.
TEXT PDF1.453A-3 Requirements for adoption of or change to installment method by dealers in personal property.
TEXT PDF1.454-1 Obligations issued at discount.
TEXT PDF1.455-1 Treatment of prepaid subscription income.
TEXT PDF1.455-2 Scope of election under section 455.
TEXT PDF1.455-3 Method of allocation.
TEXT PDF1.455-4 Cessation of taxpayer's liability.
TEXT PDF1.455-5 Definitions and other rules.
TEXT PDF1.455-6 Time and manner of making election.
TEXT PDF1.456-1 Treatment of prepaid dues income.
TEXT PDF1.456-2 Scope of election under section 456.
TEXT PDF1.456-3 Method of allocation.
TEXT PDF1.456-4 Cessation of liability or existence.
TEXT PDF1.456-5 Definitions and other rules.
TEXT PDF1.456-6 Time and manner of making election.
TEXT PDF1.456-7 Transitional rule.
TEXT PDF1.457-1 General overviews of section 457.
TEXT PDF1.457-2 Definitions.
TEXT PDF1.457-3 General introduction to eligible plans.
TEXT PDF1.457-4 Annual deferrals, deferral limitations, and deferral agreements under eligible plans.
TEXT PDF1.457-5 Individual limitation for combined annual deferrals under multiple eligible plans
TEXT PDF1.457-6 Timing of distributions under eligible plans.
TEXT PDF1.457-7 Taxation of Distributions Under Eligible Plans.
TEXT PDF1.457-8 Funding rules for eligible plans.
TEXT PDF1.457-9 Effect on eligible plans when not administered in accordance with eligibility requirements.
TEXT PDF1.457-10 Miscellaneous provisions.
TEXT PDF1.457-11 Tax treatment of participants if plan is not an eligible plan.
TEXT PDF1.457-12 Effective dates.
TEXT PDF1.458-1 Exclusion for certain returned magazines, paperbacks, or records.
TEXT PDF1.458-2 Manner of and time for making election.
TEXT PDF1.460-0 Outline of regulations under section 460.
TEXT PDF1.460-1 Long-term contracts.
TEXT PDF1.460-2 Long-term manufacturing contracts.
TEXT PDF1.460-3 Long-term construction contracts.
TEXT PDF1.460-4 Methods of accounting for long-term contracts.
TEXT PDF1.460-5 Cost allocation rules.
TEXT PDF1.460-6 Look-back method.
TEXT PDF1.461-0 Table of contents.
TEXT PDF1.461-1 General rule for taxable year of deduction.
TEXT PDF1.461-2 Contested liabilities.
TEXT PDF1.461-2T Contested liabilities (temporary).
TEXT PDF1.461-4 Economic performance.
TEXT PDF1.461-5 Recurring item exception.
TEXT PDF1.461-6 Economic performance when certain liabilities are assigned or are extinguished by the establishment of a fund.
TEXT PDF1.463-1T Transitional rule for vested accrued vacation pay (temporary).
TEXT PDF1.465-1T Aggregation of certain activities (temporary).
TEXT PDF1.465-27 Qualified nonrecourse financing.
TEXT PDF1.466-1 Method of accounting for the redemption cost of qualified discount coupons.
TEXT PDF1.466-2 Special protective election for certain taxpayers.
TEXT PDF1.466-3 Manner of and time for making election under section 466.
TEXT PDF1.466-4 Manner of and time for making election under section 373(c) of the Revenue Act of 1978.
TEXT PDF1.467-0 Table of contents.
TEXT PDF1.467-1 Treatment of lessors and lessees generally.
TEXT PDF1.467-2 Rent accrual for section 467 rental agreements without adequate interest.
TEXT PDF1.467-3 Disqualified leasebacks and long-term agreements.
TEXT PDF1.467-4 Section 467 loan.
TEXT PDF1.467-5 Section 467 rental agreements with variable interest.
TEXT PDF1.467-7 Section 467 recapture and other rules relating to dispositions and modifications.
TEXT PDF1.467-8 Automatic consent to change to constant rental accrual for certain rental agreements.
TEXT PDF1.467-9 Effective dates and automatic method changes for certain agreements.
TEXT PDF1.468A-0 Nuclear decommissioning costs; table of contents.
TEXT PDF1.468A-1 Nuclear decommissioning costs; general rules.
TEXT PDF1.468A-2 Treatment of electing taxpayer.
TEXT PDF1.468A-3 Ruling amount.
TEXT PDF1.468A-4 Treatment of nuclear decommissioning fund.
TEXT PDF1.468A-5 Nuclear decommissioning fund qualification requirements; prohibitions against self-dealing; disqualification of nuclear decommissioning fund; termination of fund upon substantial completion of decommissioning.
TEXT PDF1.468A-6 Disposition of an interest in a nuclear power plant.
TEXT PDF1.468A-7 Manner of and time for making election.
TEXT PDF1.468A-8 Effective date and transitional rules.
TEXT PDF1.468B Designated settlement funds.
TEXT PDF1.468B-0 Table of contents.
TEXT PDF1.468B-1 Qualified settlement funds.
TEXT PDF1.468B-2 Taxation of qualified settlement funds and related administrative requirements.
TEXT PDF1.468B-3 Rules applicable to the transferor.
TEXT PDF1.468B-4 Taxability of distributions to claimants.
TEXT PDF1.468B-5 Effective dates and transition rules.
TEXT PDF1.469-0 Table of contents.
TEXT PDF1.469-1 General rules.
TEXT PDF1.469-1T General rules (temporary).
TEXT PDF1.469-2 Passive activity loss.
TEXT PDF1.469-2T Passive activity loss (temporary).
TEXT PDF1.469-3 Passive activity credit.
TEXT PDF1.469-3T Passive activity credit (temporary).
TEXT PDF1.469-4 Definition of activity.
TEXT PDF1.469-4T Definition of activity (temporary).
TEXT PDF1.469-5 Material participation.
TEXT PDF1.469-5T Material participation (temporary).
TEXT PDF1.469-7 Treatment of self-charged items of interest income and deduction.
TEXT PDF1.469-9 Rules for certain rental real estate activities.
TEXT PDF1.469-10 Application of section 469 to publicly traded partnerships.
TEXT PDF1.469-11 Effective date and transition rules.
TEXT PDF1.471-1 Need for inventories.
TEXT PDF1.471-2 Valuation of inventories.
TEXT PDF1.471-3 Inventories at cost.
TEXT PDF1.471-4 Inventories at cost or market, whichever is lower.
TEXT PDF1.471-5 Inventories by dealers in securities.
TEXT PDF1.471-6 Inventories of livestock raisers and other farmers.
TEXT PDF1.471-7 Inventories of miners and manufacturers.
TEXT PDF1.471-8 Inventories of retail merchants.
TEXT PDF1.471-9 Inventories of acquiring corporations.
TEXT PDF1.471-10 Applicability of long-term contract methods.
TEXT PDF1.471-11 Inventories of manufacturers.
TEXT PDF1.472-1 Last-in, first-out inventories.
TEXT PDF1.472-2 Requirements incident to adoption and use of LIFO inventory method.
TEXT PDF1.472-3 Time and manner of making election.
TEXT PDF1.472-4 Adjustments to be made by taxpayer.
TEXT PDF1.472-5 Revocation of election.
TEXT PDF1.472-6 Change from LIFO inventory method.
TEXT PDF1.472-7 Inventories of acquiring corporations.
TEXT PDF1.472-8 Dollar-value method of pricing LIFO inventories.
TEXT PDF1.475-0 Table of contents.
TEXT PDF1.475(a)-3 Acquisition by a dealer of a security with a substituted basis.
TEXT PDF1.475(b)-1 Scope of exemptions from mark-to-market requirement.
TEXT PDF1.475(b)-2 Exemptions--identification requirements.
TEXT PDF1.475(b)-4 Exemptions--transitional issues.
TEXT PDF1.475(c)-1 Definitions--dealer in securities.
TEXT PDF1.475(c)-2 Definitions--security.
TEXT PDF1.475(d)-1 Character of gain or loss.
TEXT PDF1.475(e)-1 Effective dates.
TEXT PDF1.481-1 Adjustments in general.
TEXT PDF1.481-2 Limitation on tax.
TEXT PDF1.481-3 Adjustments attributable to pre-1954 years where change was not initiated by taxpayer.
TEXT PDF1.481-4 Adjustments taken into account with consent.
TEXT PDF1.481-5 Effective dates.
TEXT PDF1.482-0 Outline of regulations under 482.
TEXT PDF1.482-1 Allocation of income and deductions among taxpayers.
TEXT PDF1.482-2 Determination of taxable income in specific situations.
TEXT PDF1.482-3 Methods to determine taxable income in connection with a transfer of tangible property.
TEXT PDF1.482-4 Methods to determine taxable income in connection with a transfer of intangible property.
TEXT PDF1.482-5 Comparable profits method.
TEXT PDF1.482-6 Profit split method.
TEXT PDF1.482-7 Sharing of costs.
TEXT PDF1.482-8 Examples of the best method rule.
TEXT PDF1.483-1 Interest on certain deferred payments.
TEXT PDF1.483-2 Unstated interest.
TEXT PDF1.483-3 Test rate of interest applicable to a contract.
TEXT PDF1.483-4 Contingent payments.
TEXT PDF1.482-1A Allocation of income and deductions among taxpayers.
TEXT PDF1.482-2A Determination of taxable income in specific situations.


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