26 CFR Topic
Tax Preference Regulations
June 25, 2020
§
1.59A-1
Base erosion and anti-abuse tax
§
1.59A-2
Applicable taxpayer
§
1.59A-3
Base erosion payments and base erosion tax benefits
§
1.59A-4
Modified taxable income
§
1.57-0
Scope
§
1.57-1
Items of tax preference defined
§
§1.57-2--1.57-3
[Reserved]
§
1.57-4
Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976
§
1.59A-5
Base erosion minimum tax amount
§
1.59A-6
Qualified derivative payment
§
1.59A-7
Application of base erosion and anti-abuse tax to partnerships
§
1.59A-8
[Reserved]
§
1.59A-9
Anti-abuse and recharacterization rules
§
1.57-5
Records to be kept
§
1.58-1
[Reserved]
§
1.58-2
General rules for conduit entities; partnerships and partners
§
1.58-3
Estates and trusts
§
1.58-3T
Treatment of non-alternative tax itemized deductions by trusts and estates and their beneficiaries in taxable years beginning after December 31, 1982 (temporary)
§
1.58-4
Electing small business corporations
§
1.58-5
Common trust funds
§
1.58-6
Regulated investment companies; real estate investment trusts
§
1.58-7
Tax preferences attributable to foreign sources; preferences other than capital gains and stock options
§
1.58-8
Capital gains and stock options
§
1.59-1
Optional 10-year writeoff of certain tax preferences
§
1.59A-0
Table of contents
§
1.59A-10
Applicability date
§
1.60
[Reserved]
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