26 CFR Part 1
INCOME TAXES
June 25, 2020
§
1.0-1
Internal Revenue Code of 1954 and regulations
Topic
Normal Taxes and Surtaxes
Topic
Tax on Corporations
Topic
Changes in Rates During a Taxable Year
Topic
Credits Against Tax
Topic
Research Credit—For Taxable Years Beginning Before January 1, 1990
Topic
rules for computing credit for investment in certain depreciable property
Topic
rules for computing credit for expenses of work incentive programs
Topic
Tax Surcharge
Topic
Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970
Topic
Tax Preference Regulations
Supertopic
COMPUTATION OF TAXABLE INCOME
§
1.141-0
Table of contents
Topic
Tax Exemption Requirements for State and Local Bonds
Topic
Regulations Applicable to Certain Bonds Sold Prior to July 8, 1997
Topic
Deductions for Personal Exemptions
Topic
Itemized Deductions for Individuals and Corporations
Supertopic
CORPORATE DISTRIBUTIONS AND ADJUSTMENTS
Supertopic
DEFERRED COMPENSATION, ETC.
Topic
Earned Income of Citizens or Residents of United States
Topic
Information Reporting by Foreign Financial Institutions
Topic
Exempt Organizations
Topic
Private Foundations
Topic
Taxation of Business Income of Certain Exempt Organizations
Topic
Farmers' Cooperatives
Topic
REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS
Topic
Homeowners Associations
Topic
Corporations Used To Avoid Income Tax on Shareholders
Topic
Mutual Savings Banks, Etc.
Topic
Personal Holding Companies
Topic
Foreign Personal Holding Companies
Topic
Deduction for Dividends Paid
Topic
Banking Institutions
Topic
Bank Affiliates
Topic
Natural Resources
Topic
Sales and Exchanges
Topic
Mineral Production Payments
Topic
Continental Shelf Areas
Supertopic
ESTATES, TRUSTS, BENEFICIARIES, AND DECEDENTS
Topic
Real Estate Investment Trusts
Topic
TAX BASED ON INCOME FROM SOURCES WITHIN OR WITHOUT THE UNITED STATES
Topic
regulations applicable to taxable years prior to december 30, 1996
Topic
Nonresident Aliens and Foreign Corporations
Topic
foreign corporations
Topic
Income From Sources Without the United States
Topic
miscellaneous provisions
Topic
earned income of citizens of united states
Topic
possessions of the united states
Topic
controlled foreign corporations
Topic
export trade corporations
Topic
Domestic International Sales Corporations
Supertopic
GAIN OR LOSS ON DISPOSITION OF PROPERTY
Topic
Tax on Self-Employment Income
Topic
Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds
Topic
Net Investment Income Tax
Topic
Tax-Free Covenant Bonds
Topic
Application of Withholding Provisions
Topic
Mitigation of Effect of Renegotiation of Government Contracts
Topic
Consolidated Returns
Topic
Consolidated Tax Liability
Topic
Computation of Consolidated Taxable Income
Topic
Computation of Separate Taxable Income
Topic
Computation of Consolidated Items
Topic
Basis, Stock Ownership, and Earnings and Profits Rules
Topic
Special Taxes and Taxpayers
Topic
Administrative Provisions and Other Rules
Topic
Regulations Applicable for Tax Years for Which a Return Is Due on or Before August 11, 1999
Topic
Regulations Applicable to Taxable Years Before January 1, 1997
Topic
Regulations Applicable to Taxable Years Beginning Before June 28, 2002
Topic
Regulations Applicable to Taxable Years Beginning on or After June 28, 2002, and Before April 1, 2015
Topic
Regulations Applying Section 382 With Respect to Testing Dates (and Corporations Joining or Leaving Consolidated Groups) Before June 25, 1999
Topic
Dual Consolidated Losses Incurred in Taxable Years Beginning Before October 1, 1992
§
1.1551-1
Disallowance of surtax exemption and accumulated earnings credit
§
1.1552-1
Earnings and profits
Topic
Certain Controlled Corporations
Topic
Individual Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage
Topic
Records, Statements, and Special Returns
Topic
tax returns or statements
Topic
information returns
Topic
signing and verifying of returns and other documents
Topic
time for filing returns and other documents
Topic
Extension of Time for Filing Returns
Topic
Place for Filing Returns or Other Documents
Topic
Regulations Applicable to Returns or Claims for Refund Filed Prior to January 1, 2000
Topic
Time and Place for Paying Tax
Topic
Extensions of Time for Payment
Topic
General Provisions
Topic
ABATEMENTS, CREDITS, AND REFUNDS
Topic
ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
Topic
general actuarial valuations
Topic
The Tax Court
Topic
Tax Reform Act of 1969
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