26 CFR Topic
general actuarial valuations
June 25, 2020
§
1.7520-1
Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests
§
1.7520-2
Valuation of charitable interests
§
1.7520-3
Limitation on the application of section 7520
§
1.7520-4
Transitional rules
§
1.7701-1
Definitions; spouse, husband and wife, husband, wife, marriage
§
1.7701(l)-0
Table of contents
§
1.7701(l)-1
Conduit financing arrangements
§
1.7701(l)-3
Recharacterizing financing arrangements involving fast-pay stock
§
1.7701(l)-4
Rules regarding inversion transactions
§
1.7702-0
Table of contents
§
1.7702-2
Attained age of the insured under a life insurance contract
§
1.9000-5
Effect of filing statement
§
1.9000-6
Provisions for the waiver of interest
§
1.7702B-1
Consumer protection provisions
§
1.7702B-2
Special rules for pre-1997 long-term care insurance contracts
§
1.7703-1
Determination of marital status
§
1.7704-1
Publicly traded partnerships
§
1.7704-2
Transition provisions
§
1.7704-3
Qualifying income
§
1.7704-4
Qualifying income—mineral and natural resources
§
§1.7872-1--1.7872-4
[Reserved]
§
1.7872-5
Exempted loans
§
1.7872-5T
Exempted loans (temporary)
§
1.7872-15
Split-dollar loans
§
1.7872-16
Loans to an exchange facilitator under §1.468B-6
§
1.7874-1
Disregard of affiliate-owned stock
§
1.7874-2
Surrogate foreign corporation
§
1.7874-3
Substantial business activities
§
1.7874-4
Disregard of certain stock related to the domestic entity acquisition
§
1.7874-5
Effect of certain transfers of stock related to the acquisition
§
1.7874-6
Stock transferred by members of the EAG
§
1.7874-7
Disregard of certain stock attributable to passive assets
§
1.7874-8
Disregard of certain stock attributable to serial acquisitions
§
1.7874-9
Disregard of certain stock in third-country transactions
§
1.7874-10
Disregard of certain distributions
§
1.7874-11
Rules regarding inversion gain
§
1.7874-12
Definitions
§
1.9000-1
Statutory provisions
§
1.9000-2
Effect of repeal in general
§
1.9000-3
Requirement of statement showing increase in tax liability
§
1.9000-4
Form and content of statement
§
1.9000-7
Provisions for estimated tax
§
1.9000-8
Extension of time for making certain payments
§
1.9001
Statutory provisions; Retirement-Straight Line Adjustment Act of 1958
§
1.9001-1
Change from retirement to straight-line method of computing depreciation
§
1.9001-2
Basis adjustments for taxable years beginning on or after 1956 adjustment date
§
1.9001-3
Basis adjustments for taxable years between changeover date and 1956 adjustment date
§
1.9001-4
Adjustments required in computing excess-profits credit
§
1.9002
Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124)
§
1.9002-1
Purpose, applicability, and definitions
§
1.9002-2
Election to have the provisions of section 481 of the Internal Revenue Code of 1954 apply
§
1.9002-3
Election to have the provisions of section 481 of the Internal Revenue Code of 1954 not apply
§
1.9002-4
Election to pay net increase in tax in installments
§
1.9002-5
Special rules relating to interest
§
1.9002-6
Acquiring corporation
§
1.9002-7
Statute of limitations
§
1.9002-8
Manner of exercising elections
§
1.9003
Statutory provisions; section 4 of the Act of September 14, 1960 (Pub. L. 86-781, 74 Stat. 1017)
§
1.9003-1
Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years
§
1.9003-2
Effect of election
§
1.9003-3
Statutes of limitation
§
1.9003-4
Manner of exercising election
§
1.9003-5
Terms; applicability of other laws
§
1.9004
Statutory provisions; the Act of September 26, 1961 (Pub. L. 87-312, 75 Stat. 674)
§
1.9004-1
Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of certain clays and shale
§
1.9004-2
Effect of election
§
1.9004-3
Statutes of limitation
§
1.9004-4
Manner of exercising election
§
1.9004-5
Terms; applicability of other laws
§
1.9005
Statutory provisions; section 2 of the Act of September 26, 1961 (Pub. L. 87-321, 75 Stat. 683)
§
1.9005-1
Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of clay and quartzite used in making refractory products
§
1.9005-2
Effect of election
§
1.9005-3
Statutes of limitation
§
1.9005-4
Manner of exercising election
§
1.9005-5
Terms; applicability of other laws
Tried the LawStack mobile app?
Join thousands and try LawStack mobile for FREE today.
- Carry the law offline, wherever you go.
- Download CFR, USC, rules, and state law to your mobile device.
