Title 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
PART 1--INCOME TAXES
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 | 1.501(a)-1 |
Exemption from taxation. |
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| 1.501(c)(2)-1 |
Corporations organized to hold title to property for exempt organizations. |
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| 1.501(c)(3)-1 |
Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals. |
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| 1.501(c)(4)-1 |
Civic organizations and local associations of employees. |
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| 1.501(c)(5)-1 |
Labor, agricultural, and horticultural organizations. |
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| 1.501(c)(6)-1 |
Business leagues, chambers of commerce, real estate boards, and boards of trade. |
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| 1.501(c)(7)-1 |
Social clubs. |
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| 1.501(c)(8)-1 |
Fraternal beneficiary societies. |
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| 1.501(c)(9)-1 |
Voluntary employees' beneficiary associations, in general. |
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| 1.501(c)(9)-2 |
Membership in a voluntary employees' beneficiary association; employees; voluntary association of employees. |
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| 1.501(c)(9)-3 |
Voluntary employees' beneficiary associations; life, sick, accident, or other benefits. |
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| 1.501(c)(9)-4 |
Voluntary employees' beneficiary associations; inurement. |
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| 1.501(c)(9)-5 |
Voluntary employees' beneficiary associations; recordkeeping requirements. |
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| 1.501(c)(9)-6 |
Voluntary employees' beneficiary associations; benefits includible in gross income. |
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| 1.501(c)(9)-7 |
Voluntary employees' beneficiary associations; section 3(4) of ERISA. |
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| 1.501(c)(9)-8 |
Voluntary employees' beneficiary associations; effective date. |
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| 1.501(c)(10)-1 |
Certain fraternal beneficiary societies. |
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| 1.501(c)(12)-1 |
Local benevolent life insurance associations, mutual irrigation and telephone companies, and like organizations. |
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| 1.501(c)(13)-1 |
Cemetery companies and crematoria. |
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| 1.501(c)(14)-1 |
Credit unions and mutual insurance funds. |
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| 1.501(c)(15)-1 |
Mutual insurance companies or associations. |
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| 1.501(c)(16)-1 |
Corporations organized to finance crop operations. |
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| 1.501(c)(17)-1 |
Supplemental unemployment benefit trusts. |
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| 1.501(c)(17)-2 |
General rules. |
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| 1.501(c)(17)-3 |
Relation to other sections of the Code. |
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| 1.501(c)(18)-1 |
Certain funded pension trusts. |
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| 1.501(c)(19)-1 |
War veterans organizations. |
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| 1.501(c)(21)-1 |
Black lung trusts--certain terms. |
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| 1.501(c)(21)-2 |
Same--trust instrument. |
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| 1.501(d)-1 |
Religious and apostolic associations or corporations. |
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| 1.501(e)-1 |
Cooperative hospital service organizations. |
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| 1.501(h)-1 |
Application of the expenditure test to expenditures to influence legislation; introduction. |
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| 1.501(h)-2 |
Electing the expenditure test. |
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| 1.501(h)-3 |
Lobbying or grass roots expenditures normally in excess of ceiling amount. |
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| 1.501(k)-1 |
Communist-controlled organizations. |
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| 1.502-1 |
Feeder organizations. |
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| 1.503(a)-1 |
Denial of exemption to certain organizations engaged in prohibited transactions. |
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| 1.503(b)-1 |
Prohibited transactions. |
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| 1.503(c)-1 |
Future status of organizations denied exemption. |
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| 1.503(d)-1 |
Cross references. |
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| 1.503(e)-1 |
Special rules. |
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| 1.503(e)-2 |
Requirements. |
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| 1.503(e)-3 |
Effective dates. |
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| 1.503(e)-4 |
Disallowance of charitable deductions for certain gifts made before January 1, 1970. |
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| 1.503(f)-1 |
Loans by employers who are prohibited from pledging assets. |
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| 1.504-1 |
Attempts to influence legislation; certain organizations formerly described in section 501(c)(3) denied exemption. |
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| 1.504-2 |
Certain transfers made to avoid section 504(a). |
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| 1.505(c)-1T |
Questions and answers relating to the notification requirement for recognition of exemption under paragraphs (9), (17) and (20) of Section 501(c) (temporary). |
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| 1.507-1 |
General rule. |
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| 1.507-2 |
Special rules; transfer to, or operation as, public charity. |
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| 1.507-3 |
Special rules; transferee foundations. |
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| 1.507-4 |
Imposition of tax. |
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| 1.507-5 |
Aggregate tax benefit; in general. |
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| 1.507-6 |
Substantial contributor defined. |
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| 1.507-7 |
Value of assets. |
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| 1.507-8 |
Liability in case of transfers. |
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| 1.507-9 |
Abatement of taxes. |
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| 1.508-1 |
Notices. |
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| 1.508-2 |
Disallowance of certain charitable, etc., deductions. |
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| 1.508-3 |
Governing instruments. |
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| 1.508-4 |
Effective date. |
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| 1.509(a)-1 |
Definition of private foundation. |
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| 1.509(a)-2 |
Exclusion for certain organizations described in section 170(b)(1)(A). |
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| 1.509(a)-3 |
Broadly, publicly supported organizations. |
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| 1.509(a)-4 |
Supporting organizations. |
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| 1.509(a)-5 |
Special rules of attribution. |
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| 1.509(a)-6 |
Classification under section 509(a). |
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| 1.509(a)-7 |
Reliance by grantors and contributors to section 509(a) (1), (2), and (3) organizations. |
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| 1.509(b)-1 |
Continuation of private foundation status. |
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| 1.509(c)-1 |
Status of organization after termination of private foundation status. |
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| 1.509(d)-1 |
Definition of support |
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| 1.509(e)-1 |
Definition of gross investment income. |
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| 1.511-1 |
Imposition and rates of tax. |
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| 1.511-2 |
Organizations subject to tax. |
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| 1.511-3 |
Provisions generally applicable to the tax on unrelated business income. |
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| 1.511-4 |
Minimum tax for tax preferences. |
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| 1.512(a)-1 |
Definition. |
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| 1.512(a)-2 |
Definition applicable to taxable years beginning before December 13, 1967. |
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| 1.512(a)-4 |
Special rules applicable to war veterans organizations. |
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| 1.512(a)-5T |
Questions and answers relating to the unrelated business taxable income of organizations described in paragraphs (9), (17) or (20) of Section 501(c) (temporary). |
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| 1.512(b)-1 |
Modifications. |
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| 1.512(c)-1 |
Special rules applicable to partnerships; in general. |
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| 1.513-1 |
Definition of unrelated trade or business. |
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| 1.513-2 |
Definition of unrelated trade or business applicable to taxable years beginning before December 13, 1967. |
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| 1.513-3 |
Qualified convention and trade show activity. |
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| 1.513-4 |
Certain sponsorship not unrelated trade or business. |
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| 1.513-5 |
Certain bingo games not unrelated trade or business. |
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| 1.513-6 |
Certain hospital services not unrelated trade or business. |
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| 1.513-7 |
Travel and tour activities of tax exempt organizations. |
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| 1.514(a)-1 |
Unrelated debt-financed income and deductions. |
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| 1.514(a)-2 |
Business lease rents and deductions for taxable years beginning before January 1, 1970. |
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| 1.514(b)-1 |
Definition of debt-financed property. |
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| 1.514(c)-1 |
Acquisition indebtedness. |
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| 1.514(c)-2 |
Permitted allocations under section 514(c)(9)(E). |
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| 1.514(d)-1 |
Basis of debt-financed property acquired in corporate liquidation. |
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| 1.514(e)-1 |
Allocation rules. |
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| 1.514(f)-1 |
Definition of business lease. |
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| 1.514(g)-1 |
Business lease indebtedness. |
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| 1.521-1 |
Farmers' cooperative marketing and purchasing associations; requirements for exemption under section 521. |
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| 1.522-1 |
Tax treatment of farmers' cooperative marketing and purchasing associations exempt under section 521. |
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| 1.522-2 |
Manner of taxation of cooperative associations subject to section 522. |
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| 1.522-3 |
Patronage dividends, rebates, or refunds; treatment as to cooperative associations entitled to tax treatment under section 522. |
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| 1.522-4 |
Taxable years affected. |
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| 1.527-1 |
Political organizations; generally. |
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| 1.527-2 |
Definitions. |
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| 1.527-3 |
Exempt function income. |
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| 1.527-4 |
Special rules for computation of political organization taxable income. |
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| 1.527-5 |
Activities resulting in gross income to an individual or political organization. |
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| 1.527-6 |
Inclusion of certain amounts in the gross income of an exempt organization which is not a political organization. |
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| 1.527-7 |
Newsletter funds. |
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| 1.527-8 |
Effective date; filing requirements; and miscellaneous provisions. |
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| 1.527-9 |
Special rule for principal campaign committees. |
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| 1.528-1 |
Homeowners associations. |
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| 1.528-2 |
Organized and operated to provide for the acquisition, construction, management, maintenance and care of association property. |
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| 1.528-3 |
Association property. |
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| 1.528-4 |
Substantiality test. |
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| 1.528-5 |
Source of income test. |
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| 1.528-6 |
Expenditure test. |
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| 1.528-7 |
Inurement. |
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| 1.528-8 |
Election to be treated as a homeowners association. |
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| 1.528-9 |
Exempt function income. |
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| 1.528-10 |
Special rules for computation of homeowners association taxable income and tax. |
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| 1.531-1 |
Imposition of tax. |
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| 1.532-1 |
Corporations subject to accumulated earnings tax. |
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| 1.533-1 |
Evidence of purpose to avoid income tax. |
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| 1.533-2 |
Statement required. |
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| 1.534-1 |
Burden of proof as to unreasonable accumulations generally. |
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| 1.534-2 |
Burden of proof as to unreasonable accumulations in cases before the Tax Court. |
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| 1.534-3 |
Jeopardy assessments in Tax Court cases. |
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| 1.535-1 |
Definition. |
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| 1.535-2 |
Adjustments to taxable income. |
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| 1.535-3 |
Accumulated earnings credit. |
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| 1.536-1 |
Short taxable years. |
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| 1.537-1 |
Reasonable needs of the business. |
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| 1.537-2 |
Grounds for accumulation of earnings and profits. |
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| 1.537-3 |
Business of the corporation. |
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| 1.541-1 |
Imposition of tax. |
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| 1.542-1 |
General rule. |
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| 1.542-2 |
Gross income requirement. |
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| 1.542-3 |
Stock ownership requirement. |
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| 1.542-4 |
Corporations filing consolidated returns. |
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| 1.543-1 |
Personal holding company income. |
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| 1.543-2 |
Limitation on gross income and personal holding company income in transactions involving stocks, securities, and commodities. |
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| 1.544-1 |
Constructive ownership. |
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| 1.544-2 |
Constructive ownership by reason of indirect ownership. |
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| 1.544-3 |
Constructive ownership by reason of family and partnership ownership. |
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| 1.544-4 |
Options. |
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| 1.544-5 |
Convertible securities. |
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| 1.544-6 |
Constructive ownership as actual ownership. |
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| 1.544-7 |
Option rule in lieu of family and partnership rule. |
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| 1.545-1 |
Definition. |
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| 1.545-2 |
Adjustments to taxable income. |
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| 1.545-3 |
Special adjustment to taxable income. |
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| 1.547-1 |
General rule. |
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| 1.547-2 |
Requirements for deficiency dividends. |
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| 1.547-3 |
Claim for credit or refund. |
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| 1.547-4 |
Effect on dividends paid deduction. |
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| 1.547-5 |
Deduction denied in case of fraud or wilful failure to file timely return. |
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| 1.547-6 |
Suspension of statute of limitations and stay of collection. |
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| 1.547-7 |
Effective date. |
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| 1.551-1 |
General rule. |
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| 1.551-2 |
Amount included in gross income. |
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| 1.551-3 |
Deduction for obligations of the United States and its instrumentalities. |
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| 1.551-4 |
Information in return. |
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| 1.551-5 |
Effect on capital account of foreign personal holding company and basis of stock in hands of shareholders. |
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| 1.552-1 |
Definition of foreign personal holding company. |
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| 1.552-2 |
Gross income requirement. |
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| 1.552-3 |
Stock ownership requirement. |
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| 1.552-4 |
Certain excluded banks. |
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| 1.552-5 |
United States shareholder of excluded bank. |
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| 1.553-1 |
Foreign personal holding company income. |
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| 1.554-1 |
Stock ownership. |
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| 1.555-1 |
General rule. |
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| 1.555-2 |
Additions to gross income. |
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| 1.556-1 |
Definition. |
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| 1.556-2 |
Adjustments to taxable income. |
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| 1.556-2T |
Adjustments to taxable income (temporary). |
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| 1.556-3 |
Illustration of computation of undistributed foreign personal holding company income. |
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| 1.561-1 |
Deduction for dividends paid. |
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| 1.561-2 |
When dividends are considered paid. |
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| 1.562-1 |
Dividends for which the dividends paid deduction is allowable. |
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| 1.562-2 |
Preferential dividends. |
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| 1.562-3 |
Distributions by a member of an affiliated group. |
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| 1.563-1 |
Accumulated earnings tax. |
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| 1.563-2 |
Personal holding company tax. |
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| 1.563-3 |
Dividends considered as paid on last day of taxable year. |
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| 1.564-1 |
Dividend carryover. |
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| 1.565-1 |
General rule. |
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| 1.565-1T |
General rule (temporary). |
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| 1.565-2 |
Limitations. |
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| 1.565-3 |
Effect of consent. |
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| 1.565-4 |
Consent dividends and other distributions. |
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| 1.565-5 |
Nonresident aliens and foreign corporations. |
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| 1.565-6 |
Definitions. |
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| 1.581-1 |
Banks. |
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| 1.581-2 |
Mutual savings banks, building and loan associations, and cooperative banks. |
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| 1.581-3 |
Definition of bank prior to September 28, 1962. |
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| 1.582-1 |
Bad debts, losses, and gains with respect to securities held by financial institutions. |
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| 1.584-1 |
Common trust funds. |
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| 1.584-2 |
Income of participants in common trust fund. |
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| 1.584-3 |
Computation of common trust fund income. |
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| 1.584-4 |
Admission and withdrawal of participants in the common trust fund. |
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| 1.584-5 |
Returns of banks with respect to common trust funds. |
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| 1.584-6 |
Net operating loss deduction. |
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| 1.585-1 |
Reserve for losses on loans of banks. |
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| 1.585-2 |
Addition to reserve. |
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| 1.585-3 |
Special rules. |
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| 1.585-4 |
Reorganizations and asset acquisitions. |
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| 1.585-5 |
Denial of bad debt reserves for large banks. |
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| 1.585-6 |
Recapture method of changing from the reserve method of section 585. |
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| 1.585-7 |
Elective cut-off method of changing from the reserve method of section 585. |
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| 1.585-8 |
Rules for making and revoking elections under 1.585-6 and 1.585-7. |
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| 1.586-1 |
Reserve for losses on loans of small business investment companies, etc. |
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| 1.586-2 |
Addition to reserve. |
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| 1.591-1 |
Deduction for dividends paid on deposits. |
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| 1.592-1 |
Repayment of certain loans by mutual savings banks, building and loan associations, and cooperative banks. |
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| 1.593-1 |
Additions to reserve for bad debts. |
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| 1.593-2 |
Additions to reserve for bad debts where surplus, reserves, and undivided profits equal or exceed 12 percent of deposits or withdrawable accounts. |
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| 1.593-3 |
Taxable years affected. |
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| 1.593-4 |
Organizations to which section 593 applies. |
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| 1.593-5 |
Addition to reserves for bad debts. |
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| 1.593-6 |
Pre-1970 addition to reserve for losses on qualifying real property loans. |
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| 1.593-6A |
Post-1969 addition to reserve for losses on qualifying real property loans. |
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| 1.593-7 |
Establishment and treatment of reserves for bad debts. |
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| 1.593-8 |
Allocation of pre-1952 surplus to opening balance of reserve for losses on qualifying real property loans. |
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| 1.593-10 |
Certain distributions to shareholders by a domestic building and loan association. |
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| 1.593-11 |
Qualifying real property loan and nonqualifying loan defined. |
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| 1.594-1 |
Mutual savings banks conducting life insurance business. |
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| 1.595-1 |
Treatment of foreclosed property by certain creditors. |
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| 1.596-1 |
Limitation on dividends received deduction. |
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| 1.597-1 |
Definitions. |
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| 1.597-2 |
Taxation of Federal financial assistance. |
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| 1.597-3 |
Other rules. |
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| 1.597-4 |
Bridge Banks and Agency Control. |
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| 1.597-5 |
Taxable Transfers. |
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| 1.597-6 |
Limitation on collection of income tax. |
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| 1.597-7 |
Effective date. |
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| 1.597-8 |
Transitional rules for Federal financial assistance. |
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| 1.601-1 |
Special deduction for bank affiliates. |
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| 1.611-0 |
Regulatory authority. |
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| 1.611-1 |
Allowance of deduction for depletion. |
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| 1.611-2 |
Rules applicable to mines, oil and gas wells, and other natural deposits. |
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| 1.611-3 |
Rules applicable to timber. |
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| 1.611-4 |
Depletion as a factor in computing earnings and profits for dividend purposes. |
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| 1.611-5 |
Depreciation of improvements. |
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| 1.612-1 |
Basis for allowance of cost depletion. |
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| 1.612-2 |
Allowable capital additions in case of mines. |
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| 1.612-3 |
Depletion; treatment of bonus and advanced royalty. |
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| 1.612-4 |
Charges to capital and to expense in case of oil and gas wells. |
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| 1.612-5 |
Charges to capital and to expense in case of geothermal wells. |
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