26 CFR Subpart
Definitions
June 25, 2020
§
301.7701-3
Classification of certain business entities
§
301.7701-4
Trusts
§
301.7701(b)-3
Days of presence in the United States that are excluded for purposes of section 7701(b)
§
301.7701(b)-4
Residency time periods
§
301.7701(i)-2
Special rules for portions of entities
§
301.7701-1
Classification of organizations for federal tax purposes
§
301.7701-2
Business entities; definitions
§
301.7701-5
Domestic and foreign business entities
§
301.7701-6
Definitions; person, fiduciary
§
301.7701-7
Trusts—domestic and foreign
§
301.7701-8
Military or naval forces and Armed Forces of the United States
§
301.7701-9
Secretary or his delegate
§
301.7701-10
District director
§
301.7701-11
Social security number
§
301.7701-12
Employer identification number
§
301.7701-13
Pre-1970 domestic building and loan association
§
301.7701-13A
Post-1969 domestic building and loan association
§
301.7701-14
Cooperative bank
§
301.7701-15
Tax return preparer
§
301.7701-16
Other terms
§
301.7701-17T
Collective-bargaining plans and agreements (temporary)
§
301.7701-18
Definitions; spouse, husband and wife, husband, wife, marriage
§
301.7701(b)-0
Outline of regulation provision for section 7701(b)-1 through (b)-9
§
301.7701(b)-1
Resident alien
§
301.7701(b)-2
Closer connection exception
§
301.7701(b)-5
Coordination with section 877
§
301.7701(b)-6
Taxable year
§
301.7701(b)-7
Coordination with income tax treaties
§
301.7701(b)-8
Procedural rules
§
301.7701(b)-9
Effective/applicability dates of §§301.7701(b)-1 through 301.7701(b)-7
§
301.7701(i)-0
Outline of taxable mortgage pool provisions
§
301.7701(i)-1
Definition of a taxable mortgage pool
§
301.7701(i)-3
Effective dates and duration of taxable mortgage pool classification
§
301.7701(i)-4
Special rules for certain entities
§
301.7704-2
Transition provisions
§
301.7705-1
Certified professional employer organization
§
301.7705-2
CPEO certification process
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