Part 1. PART 1—INCOME TAXES (CONTINUED)
GAIN OR LOSS ON DISPOSITION OF PROPERTY
Determination of Amount of and Recognition of Gain or Loss
- SECTION § 1.1001–1 - Computation of gain or loss.
- SECTION § 1.1001–2 - Discharge of liabilities.
- SECTION § 1.1001–3 - Modifications of debt instruments.
- SECTION § 1.1001–4 - Modifications of certain derivative contracts.
- SECTION § 1.1001–5 - European Monetary Union (conversion to the euro).
- SECTION § 1.1001–6 - Transition from certain interbank offered rates.
- SECTION § 1.1002–1 - Sales or exchanges.
Basis Rules of General Application
- SECTION § 1.1011–1 - Adjusted basis.
- SECTION § 1.1011–2 - Bargain sale to a charitable organization.
- SECTION § 1.1012–1 - Basis of property.
- SECTION § 1.1012–2 - Transfers in part a sale and in part a gift.
- SECTION § 1.1013–1 - Property included in inventory.
- SECTION § 1.1014–1 - Basis of property acquired from a decedent.
- SECTION § 1.1014–2 - Property acquired from a decedent.
- SECTION § 1.1014–3 - Other basis rules.
- SECTION § 1.1014–4 - Uniformity of basis; adjustment to basis.
- SECTION § 1.1014–5 - Gain or loss.
- SECTION § 1.1014–6 - Special rule for adjustments to basis where property is acquired from a decedent prior to his death.
- SECTION § 1.1014–7 - Example applying rules of §through 1.1014–6 to case involving multiple interests.
- SECTION § 1.1014–8 - Bequest, devise, or inheritance of a remainder interest.
- SECTION § 1.1014–9 - Special rule with respect to DISC stock.
- SECTION § 1.1015–1 - Basis of property acquired by gift after December 31, 1920.
- SECTION § 1.1015–2 - Transfer of property in trust after December 31, 1920.
- SECTION § 1.1015–3 - Gift or transfer in trust before January 1, 1921.
- SECTION § 1.1015–4 - Transfers in part a gift and in part a sale.
- SECTION § 1.1015–5 - Increased basis for gift tax paid.
- SECTION § 1.1016–1 - Adjustments to basis; scope of section.
- SECTION § 1.1016–2 - Items properly chargeable to capital account.
- SECTION § 1.1016–3 - Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February 28, 1913.
- SECTION § 1.1016–4 - Exhaustion, wear and tear, obsolescence, amortization, and depletion; periods during which income was not subject to tax.
- SECTION § 1.1016–5 - Miscellaneous adjustments to basis.
- SECTION § 1.1016–6 - Other applicable rules.
- SECTION § 1.1016–10 - Substituted basis.
- SECTION § 1.1017–1 - Basis reductions following a discharge of indebtedness.
- SECTION § 1.1019–1 - Property on which lessee has made improvements.
- SECTION § 1.1020–1 - Election as to amounts allowed in respect of depreciation, etc., before 1952.
- SECTION § 1.1021–1 - Sale of annuities.
Common Nontaxable Exchanges
- SECTION § 1.1031–0 - Table of contents.
- SECTION § 1.1031(a)–1 - Property held for productive use in trade or business or for investment.
- SECTION § 1.1031(a)–2 - Additional rules for exchanges of personal property.
- SECTION § 1.1031(a)–3 - Definition of real property.
- SECTION § 1.1031(b)–1 - Receipt of other property or money in tax-free exchange.
- SECTION § 1.1031(b)–2 - Safe harbor for qualified intermediaries.
- SECTION § 1.1031(c)–1 - Nonrecognition of loss.
- SECTION § 1.1031(d)–1 - Property acquired upon a tax-free exchange.
- SECTION § 1.1031(d)–1T - Coordination of section 1060 with section 1031 (temporary).
- SECTION § 1.1031(d)–2 - Treatment of assumption of liabilities.
- SECTION § 1.1031(e)–1 - Exchange of livestock of different sexes.
- SECTION § 1.1031(j)–1 - Exchanges of multiple properties.
- SECTION § 1.1031(k)–1 - Treatment of deferred exchanges.
- SECTION § 1.1032–1 - Disposition by a corporation of its own capital stock.
- SECTION § 1.1032–2 - Disposition by a corporation of stock of a controlling corporation in certain triangular reorganizations.
- SECTION § 1.1032–3 - Disposition of stock or stock options in certain transactions not qualifying under any other nonrecognition provision.
- SECTION § 1.1033(a)–1 - Involuntary conversions; nonrecognition of gain.
- SECTION § 1.1033(a)–2 - Involuntary conversion into similar property, into money or into dissimilar property.
- SECTION § 1.1033(a)–3 - Involuntary conversion of principal residence.
- SECTION § 1.1033(b)–1 - Basis of property acquired as a result of an involuntary conversion.
- SECTION § 1.1033(c)–1 - Disposition of excess property within irrigation project deemed to be involuntary conversion.
- SECTION § 1.1033(d)–1 - Destruction or disposition of livestock because of disease.
- SECTION § 1.1033(e)–1 - Sale or exchange of livestock solely on account of drought.
- SECTION § 1.1033(g)–1 - Condemnation of real property held for productive use in trade or business or for investment.
- SECTION § 1.1033(h)–1 - Effective date.
- SECTION § 1.1035–1 - Certain exchanges of insurance policies.
- SECTION § 1.1036–1 - Stock for stock of the same corporation.
- SECTION § 1.1037–1 - Certain exchanges of United States obligations.
- SECTION § 1.1038–1 - Reacquisitions of real property in satisfaction of indebtedness.
- SECTION § 1.1038–2 - Reacquisition and resale of property used as a principal residence.
- SECTION § 1.1038–3 - Election to have section 1038 apply for taxable years beginning after December 31, 1957.
- SECTION § 1.1039–1 - Certain sales of low-income housing projects.
- SECTION § 1.1041–1T - Treatment of transfer of property between spouses or incident to divorce (temporary).
- SECTION § 1.1041–2 - Redemptions of stock.
- SECTION § 1.1042–1T - Questions and answers relating to the sales of stock to employee stock ownership plans or certain cooperatives (temporary).
- SECTION § 1.1044(a)–1 - Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
- SECTION § 1.1045–1 - Application to partnerships.
Special Rules
- SECTION § 1.1051–1 - Basis of property acquired during affiliation.
- SECTION § 1.1052–1 - Basis of property established by Revenue Act of 1932.
- SECTION § 1.1052–2 - Basis of property established by Revenue Act of 1934.
- SECTION § 1.1052–3 - Basis of property established by the Internal Revenue Code of 1939.
- SECTION § 1.1053–1 - Property acquired before March 1, 1913.
- SECTION § 1.1054–1 - Certain stock of Federal National Mortgage Association.
- SECTION § 1.1055–1 - General rule with respect to redeemable ground rents.
- SECTION § 1.1055–2 - Determination of amount realized on the transfer of the right to hold real property subject to liabilities under a redeemable ground rent.
- SECTION § 1.1055–3 - Basis of real property held subject to liabilities under a redeemable ground rent.
- SECTION § 1.1055–4 - Basis of redeemable ground rent reserved or created in connection with transfers of real property before April 11, 1963.
- SECTION § 1.1059(e)–1 - Non-pro rata redemptions.
- SECTION § 1.1059A–1 - Limitation on taxpayer's basis or inventory cost in property imported from related persons.
- SECTION § 1.1060–1 - Special allocation rules for certain asset acquisitions.
- SECTION § 1.1061–0 - Table of contents.
- SECTION § 1.1061–1 - Section 1061 definitions.
- SECTION § 1.1061–2 - Applicable partnership interests and applicable trades or businesses.
- SECTION § 1.1061–3 - Exceptions to the definition of an API.
- SECTION § 1.1061–4 - Section 1061 computations.
- SECTION § 1.1061–5 - Section 1061(d) transfers to related persons.
- SECTION § 1.1061–6 - Reporting rules.
Changes To Effectuate F.C.C. Policy
Exchanges in Obedience to S.E.C. Orders
- SECTION § 1.1081–2 - Purpose and scope of exception.
- SECTION § 1.1081–3 - Exchanges of stock or securities solely for stock or securities.
- SECTION § 1.1081–4 - Exchanges of property for property by corporations.
- SECTION § 1.1081–5 - Distribution solely of stock or securities.
- SECTION § 1.1081–6 - Transfers within system group.
- SECTION § 1.1081–7 - Sale of stock or securities received upon exchange by members of system group.
- SECTION § 1.1081–8 - Exchanges in which money or other nonexempt property is received.
- SECTION § 1.1081–9 - Requirements with respect to order of Securities and Exchange Commission.
- SECTION § 1.1081–10 - Nonapplication of other provisions of the Internal Revenue Code of 1954.
- SECTION § 1.1081–11 - Records to be kept and information to be filed with returns.
- SECTION § 1.1082–1 - Basis for determining gain or loss.
- SECTION § 1.1082–2 - Basis of property acquired upon exchanges under section 1081 (a) or (e).
- SECTION § 1.1082–3 - Reduction of basis of property by reason of gain not recognized under section 1081(b).
- SECTION § 1.1082–4 - Basis of property acquired by corporation under section 1081(a), 1081(b), or 1081(e) as contribution of capital or surplus, or in consideration for its own stock or securities.
- SECTION § 1.1082–5 - Basis of property acquired by shareholder upon tax-free distribution under section 1081(c) (1) or (2).
- SECTION § 1.1082–6 - Basis of property acquired under section 1081(d) in transactions between corporations of the same system group.
- SECTION § 1.1083–1 - Definitions.
- SECTION § 1.1081–1 - Terms used.
Wash Sales of Stock or Securities
- SECTION § 1.1091–1 - Losses from wash sales of stock or securities.
- SECTION § 1.1091–2 - Basis of stock or securities acquired in “wash sales”.
- SECTION § 1.1092(b)–1T - Coordination of loss deferral rules and wash sale rules (temporary).
- SECTION § 1.1092(b)–2T - Treatment of holding periods and losses with respect to straddle positions (temporary).
- SECTION § 1.1092(b)–3T - Mixed straddles; straddle-by-straddle identification under section 1092(b)(2)(A)(i)(I) (Temporary).
- SECTION § 1.1092(b)–4T - Mixed straddles; mixed straddle account (temporary).
- SECTION § 1.1092(b)–5T - Definitions (temporary).
- SECTION § 1.1092(b)–6 - Mixed straddles; accrued gain and loss associated with a position that becomes part of a section 1092(b)(2) identified mixed straddle that is established after August 18, 2014.
- SECTION § 1.1092(c)–1 - Qualified covered calls.
- SECTION § 1.1092(c)–2 - Equity options with flexible terms.
- SECTION § 1.1092(c)–3 - Qualifying over-the-counter options.
- SECTION § 1.1092(c)–4 - Definitions.
- SECTION § 1.1092(d)–1 - Definitions and special rules.
- SECTION § 1.1092(d)–2 - Personal property.
- SECTION § 1.1201–1 - Alternative tax.
- SECTION § 1.1202–0 - Table of contents.
- SECTION § 1.1202–1 - Deduction for capital gains.
- SECTION § 1.1202–2 - Qualified small business stock; effect of redemptions.
Treatment of Capital Losses
General Rules for Determining Capital Gains and Losses
- SECTION § 1.1221–1 - Meaning of terms.
- SECTION § 1.1221–2 - Hedging transactions.
- SECTION § 1.1221–3 - Time and manner for electing capital asset treatment for certain self-created musical works.
- SECTION § 1.1222–1 - Other terms relating to capital gains and losses.
- SECTION § 1.1223–1 - Determination of period for which capital assets are held.
- SECTION § 1.1223–3 - Rules relating to the holding periods of partnership interests.
Special Rules for Determining Capital Gains and Losses
- SECTION § 1.1231–1 - Gains and losses from the sale or exchange of certain property used in the trade or business.
- SECTION § 1.1231–2 - Livestock held for draft, breeding, dairy, or sporting purposes.
- SECTION § 1.1232–1 - Bonds and other evidences of indebtedness; scope of section.
- SECTION § 1.1232–2 - [Reserved]
- SECTION § 1.1232–3 - Gain upon sale or exchange of obligations issued at a discount after December 31, 1954.
- SECTION § 1.1232–3A - Inclusion as interest of original issue discount on certain obligations issued after May 27, 1969.
- SECTION § 1.1233–1 - Gains and losses from short sales.
- SECTION § 1.1233–2 - Hedging transactions.
- SECTION § 1.1234–1 - Options to buy or sell.
- SECTION § 1.1234–2 - Special rule for grantors of straddles applicable to certain options granted on or before September 1, 1976.
- SECTION § 1.1234–3 - Special rules for the treatment of grantors of certain options granted after September 1, 1976.
- SECTION § 1.1234–4 - Hedging transactions.
- SECTION § 1.1235–1 - Sale or exchange of patents.
- SECTION § 1.1235–2 - Definition of terms.
- SECTION § 1.1236–1 - Dealers in securities.
- SECTION § 1.1237–1 - Real property subdivided for sale.
- SECTION § 1.1238–1 - Amortization in excess of depreciation.
- SECTION § 1.1239–1 - Gain from sale or exchange of depreciable property between certain related taxpayers after October 4, 1976.
- SECTION § 1.1239–2 - Gain from sale or exchange of depreciable property between certain related taxpayers on or before October 4, 1976.
- SECTION § 1.1240–1 - Capital gains treatment of certain termination payments.
- SECTION § 1.1241–1 - Cancellation of lease or distributor's agreement.
- SECTION § 1.1242–1 - Losses on small business investment company stock.
- SECTION § 1.1243–1 - Loss of small business investment company.
- SECTION § 1.1244(a)–1 - Loss on small business stock treated as ordinary loss.
- SECTION § 1.1244(b)–1 - Annual limitation.
- SECTION § 1.1244(c)–1 - Section 1244 stock defined.
- SECTION § 1.1244(c)–2 - Small business corporation defined.
- SECTION § 1.1244(d)–1 - Contributions of property having basis in excess of value.
- SECTION § 1.1244(d)–2 - Increases in basis of section 1244 stock.
- SECTION § 1.1244(d)–3 - Stock dividend, recapitalizations, changes in name, etc.
- SECTION § 1.1244(d)–4 - Net operating loss deduction.
- SECTION § 1.1244(e)–1 - Records to be kept.
- SECTION § 1.1245–1 - General rule for treatment of gain from dispositions of certain depreciable property.
- SECTION § 1.1245–2 - Definition of recomputed basis.
- SECTION § 1.1245–3 - Definition of section 1245 property.
- SECTION § 1.1245–4 - Exceptions and limitations.
- SECTION § 1.1245–5 - Adjustments to basis.
- SECTION § 1.1245–6 - Relation of section 1245 to other sections.
- SECTION § 1.1248–1 - Treatment of gain from certain sales or exchanges of stock in certain foreign corporations.
- SECTION § 1.1248–2 - Earnings and profits attributable to a block of stock in simple cases.
- SECTION § 1.1248–3 - Earnings and profits attributable to stock in complex cases.
- SECTION § 1.1248–4 - Limitation on tax applicable to individuals.
- SECTION § 1.1248–5 - Stock ownership requirements for less developed country corporations.
- SECTION § 1.1248–6 - Sale or exchange of stock in certain domestic corporations.
- SECTION § 1.1248–7 - Taxpayer to establish earnings and profits and foreign taxes.
- SECTION § 1.1248–8 - Earnings and profits attributable to stock following certain non-recognition transactions.
- SECTION § 1.1248(f)–1 - Certain nonrecognition distributions.
- SECTION § 1.1248(f)–2 - Exceptions for certain distributions and attribution rules.
- SECTION § 1.1248(f)–3 - Reasonable cause and effective/applicability dates.
- SECTION § 1.1249–1 - Gain from certain sales or exchanges of patents, etc., to foreign corporations.
- SECTION § 1.1250–1 - Gain from dispositions of certain depreciable realty.
- SECTION § 1.1250–2 - Additional depreciation defined.
- SECTION § 1.1250–3 - Exceptions and limitations.
- SECTION § 1.1250–4 - Holding period.
- SECTION § 1.1250–5 - Property with two or more elements.
- SECTION § 1.1251–1 - General rule for treatment of gain from disposition of property used in farming where farm losses offset nonfarm income.
- SECTION § 1.1251–2 - Excess deductions account.
- SECTION § 1.1251–3 - Definitions relating to section 1251.
- SECTION § 1.1251–4 - Exceptions and limitations.
- SECTION § 1.1252–1 - General rule for treatment of gain from disposition of farm land.
- SECTION § 1.1252–2 - Special rules.
- SECTION § 1.1254–0 - Table of contents for section 1254 recapture rules.
- SECTION § 1.1254–1 - Treatment of gain from disposition of natural resource recapture property.
- SECTION § 1.1254–2 - Exceptions and limitations.
- SECTION § 1.1254–3 - Section 1254 costs immediately after certain acquisitions.
- SECTION § 1.1254–4 - Special rules for S corporations and their shareholders.
- SECTION § 1.1254–5 - Special rules for partnerships and their partners.
- SECTION § 1.1254–6 - Effective/applicability date.
- SECTION § 1.1256(e)–1 - Identification of hedging transactions.
- SECTION § 1.1256(e)–2 - Special rules for syndicates.
- SECTION § 1.1258–1 - Netting rule for certain conversion transactions.
- SECTION § 1.1271–0 - Original issue discount; effective date; table of contents.
- SECTION § 1.1271–1 - Special rules applicable to amounts received on retirement, sale, or exchange of debt instruments.
- SECTION § 1.1272–1 - Current inclusion of OID in income.
- SECTION § 1.1272–2 - Treatment of debt instruments purchased at a premium.
- SECTION § 1.1272–3 - Election by a holder to treat all interest on a debt instrument as OID.
- SECTION § 1.1273–1 - Definition of OID.
- SECTION § 1.1273–2 - Determination of issue price and issue date.
- SECTION § 1.1274–1 - Debt instruments to which section 1274 applies.
- SECTION § 1.1274–2 - Issue price of debt instruments to which section 1274 applies.
- SECTION § 1.1274–3 - Potentially abusive situations defined.
- SECTION § 1.1274–4 - Test rate.
- SECTION § 1.1274–5 - Assumptions.
- SECTION § 1.1274A–1 - Special rules for certain transactions where stated principal amount does not exceed $2,800,000.
- SECTION § 1.1275–1 - Definitions.
- SECTION § 1.1275–2 - Special rules relating to debt instruments.
- SECTION § 1.1275–3 - OID information reporting requirements.
- SECTION § 1.1275–4 - Contingent payment debt instruments.
- SECTION § 1.1275–5 - Variable rate debt instruments.
- SECTION § 1.1275–6 - Integration of qualifying debt instruments.
- SECTION § 1.1275–7 - Inflation-indexed debt instruments.
- SECTION § 1.1286–1 - Tax treatment of certain stripped bonds and stripped coupons.
- SECTION § 1.1286–2 - Stripped inflation-protected debt instruments.
- SECTION § 1.1287–1 - Denial of capital gains treatment for gains on registration-required obligations not in registered form.
- SECTION § 1.1288–1 - Adjustment of applicable Federal rate for tax-exempt obligations.
- SECTION § 1.1291–0 - Treatment of shareholders of certain passive foreign investment companies; table of contents.
- SECTION § 1.1291–1 - Taxation of U.S. persons that are shareholders of section 1291 funds.
- SECTION § 1.1291–9 - Deemed dividend election.
- SECTION § 1.1291–10 - Deemed sale election.
- SECTION § 1.1293–0 - Table of contents.
- SECTION § 1.1293–1 - Current taxation of income from qualified electing funds.
- SECTION § 1.1294–0 - Table of contents.
- SECTION § 1.1294–1T - Election to extend the time for payment of tax on undistributed earnings of a qualified electing fund (temporary).
- SECTION § 1.1295–0 - Table of contents.
- SECTION § 1.1295–1 - Qualified electing funds.
- SECTION § 1.1295–3 - Retroactive elections.
- SECTION § 1.1296–1 - Mark to market election for marketable stock.
- SECTION § 1.1296–2 - Definition of marketable stock.
- SECTION § 1.1297–0 - Table of contents.
- SECTION § 1.1297–1 - Definition of passive foreign investment company.
- SECTION § 1.1297–2 - Special rules regarding look-through subsidiaries and look-through partnerships.
- SECTION § 1.1297–3 - Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a section 1297(e) PFIC.
- SECTION § 1.1297–4 - Qualifying insurance corporation.
- SECTION § 1.1297–5 - [Reserved]
- SECTION § 1.1297–6 - Exception from the definition of passive income for active insurance income.
- SECTION § 1.1298–0 - Passive foreign investment company—table of contents.
- SECTION § 1.1298–1 - Section 1298(f) annual reporting requirements for United States persons that are shareholders of a passive foreign investment company.
- SECTION § 1.1298–2 - Rules for certain corporations changing businesses.
- SECTION § 1.1298–3 - Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC.
- SECTION § 1.1298–4 - Rules for certain foreign corporations owning stock in 25-percent-owned domestic corporations.
Income Averaging
Readjustment of Tax Between Years and Special Limitations
- SECTION § 1.1311(a)–1 - Introduction.
- SECTION § 1.1311(a)–2 - Purpose and scope of section 1311.
- SECTION § 1.1311(b)–1 - Maintenance of an inconsistent position.
- SECTION § 1.1311(b)–2 - Correction not barred at time of erroneous action.
- SECTION § 1.1311(b)–3 - Existence of relationship in case of adjustment by way of deficiency assessment.
- SECTION § 1.1312–1 - Double inclusion of an item of gross income.
- SECTION § 1.1312–2 - Double allowance of a deduction or credit.
- SECTION § 1.1312–3 - Double exclusion of an item of gross income.
- SECTION § 1.1312–4 - Double disallowance of a deduction or credit.
- SECTION § 1.1312–5 - Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs.
- SECTION § 1.1312–6 - Correlative deductions and credits for certain related corporations.
- SECTION § 1.1312–7 - Basis of property after erroneous treatment of a prior transaction.
- SECTION § 1.1312–8 - Law applicable in determination of error.
- SECTION § 1.1313(a)–1 - Decision by Tax Court or other court as a determination.
- SECTION § 1.1313(a)–2 - Closing agreement as a determination.
- SECTION § 1.1313(a)–3 - Final disposition of claim for refund as a determination.
- SECTION § 1.1313(a)–4 - Agreement pursuant to section 1313(a)(4) as a determination.
- SECTION § 1.1313(c)–1 - Related taxpayer.
- SECTION § 1.1314(a)–1 - Ascertainment of amount of adjustment in year of error.
- SECTION § 1.1314(a)–2 - Adjustment to other barred taxable years.
- SECTION § 1.1314(b)–1 - Method of adjustment.
- SECTION § 1.1314(c)–1 - Adjustment unaffected by other items.
Involuntary Liquidation and Replacement of Lifo Inventories
War Loss Recoveries
- SECTION § 1.1331–1 - Recoveries in respect of war losses.
- SECTION § 1.1332–1 - Inclusion in gross income of war loss recoveries.
- SECTION § 1.1333–1 - Tax adjustment measured by prior benefits.
- SECTION § 1.1334–1 - Restoration of value of investments.
- SECTION § 1.1335–1 - Elective method; time and manner of making election and effect thereof.
- SECTION § 1.1336–1 - Basis of recovered property.
- SECTION § 1.1337–1 - Determination of tax benefits from allowable deductions.
Claim of Right
Other Limitations
- SECTION § 1.1346–1 - Recovery of unconstitutional taxes.
- SECTION § 1.1347–1 - Tax on certain amounts received from the United States.
- SECTION § 1.1348–1 - Fifty-percent maximum tax on earned income.
- SECTION § 1.1348–2 - Computation of the fifty-percent maximum tax on earned income.
- SECTION § 1.1348–3 - Definitions.
Small Business Corporations and Their Shareholders
- SECTION § 1.1361–0 - Table of contents.
- SECTION § 1.1361–1 - S corporation defined.
- SECTION § 1.1361–2 - Definitions relating to S corporation subsidiaries.
- SECTION § 1.1361–3 - QSub election.
- SECTION § 1.1361–4 - Effect of QSub election.
- SECTION § 1.1361–5 - Termination of QSub election.
- SECTION § 1.1361–6 - Effective date.
- SECTION § 1.1362–0 - Table of contents.
- SECTION § 1.1362–1 - Election to be an S corporation.
- SECTION § 1.1362–2 - Termination of election.
- SECTION § 1.1362–3 - Treatment of S termination year.
- SECTION § 1.1362–4 - Inadvertent terminations and inadvertently invalid elections.
- SECTION § 1.1362–5 - Election after termination.
- SECTION § 1.1362–6 - Elections and consents.
- SECTION § 1.1362–7 - Effective dates.
- SECTION § 1.1362–8 - Dividends received from affiliated subsidiaries.
- SECTION § 1.1363–1 - Effect of election on corporation.
- SECTION § 1.1363–2 - Recapture of LIFO benefits.
- SECTION § 1.1366–0 - Table of contents.
- SECTION § 1.1366–1 - Shareholder's share of items of an S corporation.
- SECTION § 1.1366–2 - Limitations on deduction of passthrough items of an S corporation to its shareholders.
- SECTION § 1.1366–3 - Treatment of family groups.
- SECTION § 1.1366–4 -
- SECTION § 1.1366–5 - Effective/applicability date.
- SECTION § 1.1367–0 - Table of contents.
- SECTION § 1.1367–1 - Adjustments to basis of shareholder's stock in an S corporation.
- SECTION § 1.1367–2 - Adjustments to basis of indebtedness to shareholder.
- SECTION § 1.1367–3 - Effective/Applicability date.
- SECTION § 1.1368–0 - Table of contents.
- SECTION § 1.1368–1 - Distributions by S corporations.
- SECTION § 1.1368–2 - Accumulated adjustments account (AAA).
- SECTION § 1.1368–3 - Examples.
- SECTION § 1.1368–4 - Effective date and transition rule.
- SECTION § 1.1371–1 - Distributions of money by an eligible terminated S corporation.
- SECTION § 1.1371–2 - Impact of Audit PTTP on ETSC Period.
- SECTION § 1.1374–0 - Table of contents.
- SECTION § 1.1374–1 - General rules and definitions.
- SECTION § 1.1374–2 - Net recognized built-in gain.
- SECTION § 1.1374–3 - Net unrealized built-in gain.
- SECTION § 1.1374–4 - Recognized built-in gain or loss.
- SECTION § 1.1374–5 - Loss carryforwards.
- SECTION § 1.1374–6 - Credits and credit carryforwards.
- SECTION § 1.1374–7 - Inventory.
- SECTION § 1.1374–8 - Section 1374(d)(8) transactions.
- SECTION § 1.1374–9 - Anti-stuffing rule.
- SECTION § 1.1374–10 - Effective date and additional rules.
- SECTION § 1.1375–1 - Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25 percent of gross receipts.
- SECTION § 1.1377–0 - Table of contents.
- SECTION § 1.1377–1 - Pro rata share.
- SECTION § 1.1377–2 - Post-termination transition period.
- SECTION § 1.1377–3 - Applicability dates.
- SECTION § 1.1378–1 - Taxable year of S corporation.
Section 1374 Before the Tax Reform Act of 1986
Cooperatives and Their Patrons
- SECTION § 1.1381–1 - Organizations to which part applies.
- SECTION § 1.1381–2 - Tax on certain farmers' cooperatives.
- SECTION § 1.1382–1 - Taxable income of cooperatives; gross income.
- SECTION § 1.1382–2 - Taxable income of cooperatives; treatment of patronage dividends.
- SECTION § 1.1382–3 - Taxable income of cooperatives; special deductions for exempt farmers' cooperatives.
- SECTION § 1.1382–4 - Taxable income of cooperatives; payment period for each taxable year.
- SECTION § 1.1382–5 - Taxable income of cooperatives; products marketed under pooling arrangements.
- SECTION § 1.1382–6 - Taxable income of cooperatives; treatment of earnings received after patronage occurred.
- SECTION § 1.1382–7 - Special rules applicable to cooperative associations exempt from tax before January 1, 1952.
- SECTION § 1.1383–1 - Computation of tax where cooperative redeems nonqualified written notices of allocation.
Tax Treatment by Patrons of Patronage Dividends
Definitions; Special Rules
Empowerment Zone Employment Credit
Rules Relating to Individuals' Title 11 Cases
- SECTION § 1.1398–1 - Treatment of passive activity losses and passive activity credits in individuals' title 11 cases.
- SECTION § 1.1398–2 - Treatment of section 465 losses in individuals' title 11 cases.
- SECTION § 1.1398–3 - Treatment of section 121 exclusion in individuals' title 11 cases.
- SECTION § 1.1400L(b)–1 - Additional first year depreciation deduction for qualified New York Liberty Zone property.
- SECTION § 1.1400Z2–0 - Table of Contents.
- SECTION § 1.1400Z2(a)–1 - Deferring tax on capital gains by investing in opportunity zones.
- SECTION § 1.1400Z2(b)–1 - Inclusion of gains that have been deferred under section 1400Z–2(a).
- SECTION § 1.1400Z2(c)–1 - Investments held for at least 10 years.
- SECTION § 1.1400Z2(d)–1 - Qualified opportunity funds and qualified opportunity zone businesses.
- SECTION § 1.1400Z2(d)–2 - Qualified opportunity zone business property.
- SECTION § 1.1400Z2(e)–1 - [Reserved]
- SECTION § 1.1400Z2(f)–1 - Administrative rules- penalties, anti-abuse, etc.