Part 1. PART 1—INCOME TAXES (CONTINUED)
Certain Controlled Corporations
Individual Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage
Information and Returns
Records, Statements, and Special Returns
tax returns or statements
information returns
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SECTION § 1.6038D-1 - Reporting with respect to specified foreign financial assets, definition of terms.
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SECTION § 1.6038D-2 - Requirement to report specified foreign financial assets.
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SECTION § 1.6038D-3 - Specified foreign financial assets.
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SECTION § 1.6038D-4 - Information required to be reported.
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SECTION § 1.6038D-5 - Valuation guidelines.
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SECTION § 1.6038D-6 - Specified domestic entities.
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SECTION § 1.6038D-7 - Exceptions from the reporting of certain assets under section 6038D.
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SECTION § 1.6038D-8 - Penalties for failure to disclose.
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SECTION § 1.6039-1 - Returns required in connection with certain options.
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SECTION § 1.6039-2 - Statements to persons with respect to whom information is reported.
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SECTION § 1.6039I-1 - Reporting of certain employer-owned life insurance contracts.
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SECTION § 1.6041-1 - Return of information as to payments of $600 or more.
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SECTION § 1.6041-2 - Return of information as to payments to employees.
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SECTION § 1.6041-3 - Payments for which no return of information is required under section 6041.
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SECTION § 1.6041-4 - Foreign-related items and other exceptions.
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SECTION § 1.6041-5 - Information as to actual owner.
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SECTION § 1.6041-6 - Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing.
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SECTION § 1.6041-7 - Magnetic media requirement.
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SECTION § 1.6041-8 - Cross-reference to penalties.
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SECTION § 1.6041-9 - Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
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SECTION § 1.6041-10 - Return of information as to payments of winnings from bingo, keno, and slot machine play.
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SECTION § 1.6041A-1 - Returns regarding payments of remuneration for services and certain direct sales.
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SECTION § 1.6042-1 - Return of information as to dividends paid in calendar years before 1963.
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SECTION § 1.6042-2 - Returns of information as to dividends paid.
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SECTION § 1.6042-3 - Dividends subject to reporting.
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SECTION § 1.6042-4 - Statements to recipients of dividend payments.
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SECTION § 1.6042-5 - Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
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SECTION § 1.6043-1 - Return regarding corporate dissolution or liquidation.
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SECTION § 1.6043-2 - Return of information respecting distributions in liquidation.
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SECTION § 1.6043-3 - Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a).
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SECTION § 1.6043-4 - Information returns relating to certain acquisitions of control and changes in capital structure.
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SECTION § 1.6044-1 - Returns of information as to patronage dividends with respect to patronage occurring in taxable years beginning before 1963.
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SECTION § 1.6044-2 - Returns of information as to payments of patronage dividends.
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SECTION § 1.6044-3 - Amounts subject to reporting.
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SECTION § 1.6044-4 - Exemption for certain consumer cooperatives.
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SECTION § 1.6044-5 - Statements to recipients of patronage dividends.
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SECTION § 1.6045-0 - Table of contents.
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SECTION § 1.6045-1 - Returns of information of brokers and barter exchanges.
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SECTION § 1.6045-2 - Furnishing statement required with respect to certain substitute payments.
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SECTION § 1.6045-3 - Information reporting for an acquisition of control or a substantial change in capital structure.
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SECTION § 1.6045-4 - Information reporting on real estate transactions.
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SECTION § 1.6045-5 - Information reporting on payments to attorneys.
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SECTION § 1.6045A-1 - Statements of information required in connection with transfers of securities.
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SECTION § 1.6045B-1 - Returns relating to actions affecting basis of securities.
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SECTION § 1.6046-1 - Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
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SECTION § 1.6046A-1 - Return requirement for United States persons who acquire or dispose of an interest in a foreign partnership, or whose proportional interest in a foreign partnership changes substantially.
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SECTION § 1.6046-2 - Returns as to foreign corporations which are created or organized, or reorganized, on or after September 15, 1960, and before January 1, 1963.
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SECTION § 1.6046-3 - Returns as to formation or reorganization of foreign corporations prior to September 15, 1960.
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SECTION § 1.6047-1 - Information to be furnished with regard to employee retirement plan covering an owner-employee.
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SECTION § 1.6047-2 - Information relating to qualifying longevity annuity contracts.
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SECTION § 1.6049-1 - Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983.
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SECTION § 1.6049-2 - Interest and original issue discount subject to reporting in calendar years before 1983.
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SECTION § 1.6049-3 - Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount in calendar years before 1983.
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SECTION § 1.6049-4 - Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982.
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SECTION § 1.6049-5 - Interest and original issue discount subject to reporting after December 31, 1982.
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SECTION § 1.6049(d)-5T - Reporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary).
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SECTION § 1.6049-6 - Statements to recipients of interest payments and holders of obligations for attributed original issue discount.
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SECTION § 1.6049-7 - Returns of information with respect to REMIC regular interests and collateralized debt obligations.
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SECTION § 1.6049-8 - Interest and original issue discount paid to certain nonresident aliens.
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SECTION § 1.6049-9 - Premium subject to reporting for a debt instrument acquired on or after January 1, 2014.
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SECTION § 1.6049-10 - Reporting of original issue discount on a tax-exempt obligation.
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SECTION § 1.6050A-1 - Reporting requirements of certain fishing boat operators.
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SECTION § 1.6050B-1 - Information returns by person making unemployment compensation payments.
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SECTION § 1.6050D-1 - Information returns relating to energy grants and financing.
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SECTION § 1.6050E-1 - Reporting of State and local income tax refunds.
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SECTION § 1.6050H-0 - Table of contents.
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SECTION § 1.6050H-1 -
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SECTION § 1.6050H-2 - Time, form, and manner of reporting interest received on qualified mortgage.
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SECTION § 1.6050H-3 - Information reporting of mortgage insurance premiums.
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SECTION § 1.6050I-0 - Table of contents.
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SECTION § 1.6050I-1 - Returns relating to cash in excess of $10,000 received in a trade or business.
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SECTION § 1.6050I-2 - Returns relating to cash in excess of $10,000 received as bail by court clerks.
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SECTION § 1.6050J-1T - Questions and answers concerning information returns relating to foreclosures and abandonments of security (temporary).
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SECTION § 1.6050K-1 - Returns relating to sales or exchanges of certain partnership interests.
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SECTION § 1.6050L-1 - Information return by donees relating to certain dispositions of donated property.
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SECTION § 1.6050L-2 - Information returns by donees relating to qualified intellectual property contributions.
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SECTION § 1.6050M-1 - Information returns relating to persons receiving contracts from certain Federal executive agencies.
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SECTION § 1.6050N-1 - Statements to recipients of royalties paid after December 31, 1986.
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SECTION § 1.6050N-2 - Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
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SECTION § 1.6050P-0 - Table of contents.
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SECTION § 1.6050P-1 - Information reporting for discharges of indebtedness by certain entities.
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SECTION § 1.6050P-2 - Organization a significant trade or business of which is the lending of money.
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SECTION § 1.6050S-0 - Table of contents.
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SECTION § 1.6050S-1 - Information reporting for qualified tuition and related expenses.
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SECTION § 1.6050S-2 - Information reporting for payments and reimbursements or refunds of qualified tuition and related expenses.
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SECTION § 1.6050S-3 - Information reporting for payments of interest on qualified education loans.
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SECTION § 1.6050S-4 - Information reporting for payments of interest on qualified education loans.
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SECTION § 1.6050W-1 - Information reporting for payments made in settlement of payment card and third party network transactions.
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SECTION § 1.6050W-2 - Electronic furnishing of information statements for payments made in settlement of payment card and third party network transactions.
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SECTION § 1.6050X-1 - Information reporting for fines, penalties, and other amounts by governments, governmental entities, and nongovernmental entities treated as governmental entities.
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SECTION § 1.6050Y-1 - Information reporting for reportable policy sales, transfers of life insurance contracts to foreign persons, and reportable death benefits.
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SECTION § 1.6050Y-2 - Information reporting by acquirers for reportable policy sale payments.
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SECTION § 1.6050Y-3 - Information reporting by 6050Y(b) issuers for reportable policy sales and transfers of life insurance contracts to foreign persons.
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SECTION § 1.6050Y-4 - Information reporting by payors for reportable death benefits.
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SECTION § 1.6052-1 - Information returns regarding payment of wages in the form of group-term life insurance.
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SECTION § 1.6052-2 - Statements to be furnished employees with respect to wages paid in the form of group-term life insurance.
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SECTION § 1.6055-1 - Information reporting for minimum essential coverage.
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SECTION § 1.6055-2 - Electronic furnishing of statements.
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SECTION § 1.6060-1 - Reporting requirements for tax return preparers.
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SECTION § 1.6031(a)-1 - Return of partnership income.
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SECTION § 1.6031(b)-1T - Statements to partners (temporary).
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SECTION § 1.6031(b)-2T - REMIC reporting requirements (temporary). [Reserved]
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SECTION § 1.6031(c)-1T - Nominee reporting of partnership information (temporary).
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SECTION § 1.6031(c)-2T - Nominee reporting of REMIC information (temporary). [Reserved]
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SECTION § 1.6032-1 - Returns of banks with respect to common trust funds.
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SECTION § 1.6033-1 - Returns by exempt organizations; taxable years beginning before January 1, 1970.
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SECTION § 1.6033-2 - Returns by exempt organizations and returns by certain nonexempt organizations.
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SECTION § 1.6033-3 - Additional provisions relating to private foundations.
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SECTION § 1.6033-4 - Required filing in electronic form for returns by organizations required to file returns under section 6033.
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SECTION § 1.6033-5 - Disclosure by tax-exempt entities that are parties to certain reportable transactions.
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SECTION § 1.6033-6 - Notification requirement for entities not required to file an annual information return under section 6033(a)(1) (taxable years beginning after December 31, 2006).
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SECTION § 1.6034-1 - Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).
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SECTION § 1.6035-0 - Table of contents.
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SECTION § 1.6035-1 - Basis information to persons acquiring property from decedent.
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SECTION § 1.6035-2 - Transitional relief.
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SECTION § 1.6036-1 - Notice of qualification as executor or receiver.
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SECTION § 1.6037-1 - Return of electing small business corporation.
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SECTION § 1.6037-2 - Required use of electronic form for income tax returns of electing small business corporations.
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SECTION § 1.6038-1 - Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963.
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SECTION § 1.6038-2 - Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations.
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SECTION § 1.6038-3 - Information returns required of certain United States persons with respect to controlled foreign partnerships (CFPs).
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SECTION § 1.6038-4 - Information returns required of certain United States persons with respect to such person's U.S. multinational enterprise group.
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SECTION § 1.6038-5 - Information returns required of certain United States persons to report amounts determined with respect to certain foreign corporations for global intangible low-taxed income (GILTI) purposes.
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SECTION § 1.6038A-0 - Table of contents.
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SECTION § 1.6038A-1 - General requirements and definitions.
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SECTION § 1.6038A-2 - Requirement of return.
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SECTION § 1.6038A-3 - Record maintenance.
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SECTION § 1.6038A-4 - Monetary penalty.
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SECTION § 1.6038A-5 - Authorization of agent.
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SECTION § 1.6038A-6 - Failure to furnish information.
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SECTION § 1.6038A-7 - Noncompliance.
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SECTION § 1.6038B-1 - Reporting of certain transfers to foreign corporations.
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SECTION § 1.6038B-1T - Reporting of certain transactions to foreign corporations (temporary).
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SECTION § 1.6038B-2 - Reporting of certain transfers to foreign partnerships.
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SECTION § 1.6038D-0 - Outline of regulation provisions.
signing and verifying of returns and other documents
time for filing returns and other documents
Extension of Time for Filing Returns
Place for Filing Returns or Other Documents
Miscellaneous Provisions
Regulations Applicable to Returns or Claims for Refund Filed Prior to January 1, 2000
Time and Place for Paying Tax
Extensions of Time for Payment
General Provisions
ABATEMENTS, CREDITS, AND REFUNDS
ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
The Tax Court
Declaratory Judgments Relating to Qualification of Certain Retirement Plans
general actuarial valuations
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SECTION § 1.7520-1 - Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests.
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SECTION § 1.7520-2 - Valuation of charitable interests.
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SECTION § 1.7520-3 - Limitation on the application of section 7520.
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SECTION § 1.7520-4 - Transitional rules.
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SECTION § 1.7701-1 - Definitions; spouse, husband and wife, husband, wife, marriage.
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SECTION § 1.7701(l)-0 - Table of contents.
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SECTION § 1.7701(l)-1 - Conduit financing arrangements.
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SECTION § 1.7701(l)-3 - Recharacterizing financing arrangements involving fast-pay stock.
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SECTION § 1.7701(l)-4 - Rules regarding inversion transactions.
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SECTION § 1.7702-0 - Table of contents.
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SECTION § 1.7702-2 - Attained age of the insured under a life insurance contract.
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SECTION § 1.7702B-1 - Consumer protection provisions.
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SECTION § 1.7702B-2 - Special rules for pre-1997 long-term care insurance contracts.
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SECTION § 1.7703-1 - Determination of marital status.
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SECTION § 1.7704-1 - Publicly traded partnerships.
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SECTION § 1.7704-2 - Transition provisions.
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SECTION § 1.7704-3 - Qualifying income.
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SECTION § 1.7704-4 - Qualifying income—mineral and natural resources.
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SECTION §§ 1.7872-1—1.7872-4 - §[Reserved]
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SECTION § 1.7872-5 - Exempted loans.
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SECTION § 1.7872-5T - Exempted loans (temporary).
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SECTION § 1.7872-15 - Split-dollar loans.
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SECTION § 1.7872-16 - Loans to an exchange facilitator under § 1.468B-6.
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SECTION § 1.7874-1 - Disregard of affiliate-owned stock.
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SECTION § 1.7874-2 - Surrogate foreign corporation.
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SECTION § 1.7874-3 - Substantial business activities.
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SECTION § 1.7874-4 - Disregard of certain stock related to the domestic entity acquisition.
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SECTION § 1.7874-5 - Effect of certain transfers of stock related to the acquisition.
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SECTION § 1.7874-6 - Stock transferred by members of the EAG.
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SECTION § 1.7874-7 - Disregard of certain stock attributable to passive assets.
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SECTION § 1.7874-8 - Disregard of certain stock attributable to serial acquisitions.
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SECTION § 1.7874-9 - Disregard of certain stock in third-country transactions.
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SECTION § 1.7874-10 - Disregard of certain distributions.
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SECTION § 1.7874-11 - Rules regarding inversion gain.
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SECTION § 1.7874-12 - Definitions.
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SECTION § 1.9000-1 - Statutory provisions.
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SECTION § 1.9000-2 - Effect of repeal in general.
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SECTION § 1.9000-3 - Requirement of statement showing increase in tax liability.
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SECTION § 1.9000-4 - Form and content of statement.
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SECTION § 1.9000-5 - Effect of filing statement.
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SECTION § 1.9000-6 - Provisions for the waiver of interest.
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SECTION § 1.9000-7 - Provisions for estimated tax.
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SECTION § 1.9000-8 - Extension of time for making certain payments.
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SECTION § 1.9001 - Statutory provisions; Retirement-Straight Line Adjustment Act of 1958.
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SECTION § 1.9001-1 - Change from retirement to straight-line method of computing depreciation.
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SECTION § 1.9001-2 - Basis adjustments for taxable years beginning on or after 1956 adjustment date.
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SECTION § 1.9001-3 - Basis adjustments for taxable years between changeover date and 1956 adjustment date.
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SECTION § 1.9001-4 - Adjustments required in computing excess-profits credit.
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SECTION § 1.9002 - Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124).
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SECTION § 1.9002-1 - Purpose, applicability, and definitions.
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SECTION § 1.9002-2 - Election to have the provisions of section 481 of the Internal Revenue Code of 1954 apply.
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SECTION § 1.9002-3 - Election to have the provisions of section 481 of the Internal Revenue Code of 1954 not apply.
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SECTION § 1.9002-4 - Election to pay net increase in tax in installments.
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SECTION § 1.9002-5 - Special rules relating to interest.
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SECTION § 1.9002-6 - Acquiring corporation.
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SECTION § 1.9002-7 - Statute of limitations.
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SECTION § 1.9002-8 - Manner of exercising elections.
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SECTION § 1.9003 - Statutory provisions; section 4 of the Act of September 14, 1960 (Pub. L. 86-781, 74 Stat. 1017).
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SECTION § 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.
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SECTION § 1.9003-2 - Effect of election.
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SECTION § 1.9003-3 - Statutes of limitation.
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SECTION § 1.9003-4 - Manner of exercising election.
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SECTION § 1.9003-5 - Terms; applicability of other laws.
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SECTION § 1.9004 - Statutory provisions; the Act of September 26, 1961 (Pub. L. 87-312, 75 Stat. 674).
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SECTION § 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.
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SECTION § 1.9004-2 - Effect of election.
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SECTION § 1.9004-3 - Statutes of limitation.
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SECTION § 1.9004-4 - Manner of exercising election.
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SECTION § 1.9004-5 - Terms; applicability of other laws.
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SECTION § 1.9005 - Statutory provisions; section 2 of the Act of September 26, 1961 (Pub. L. 87-321, 75 Stat. 683).
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SECTION § 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.
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SECTION § 1.9005-2 - Effect of election.
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SECTION § 1.9005-3 - Statutes of limitation.
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SECTION § 1.9005-4 - Manner of exercising election.
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SECTION § 1.9005-5 - Terms; applicability of other laws.
Tax Reform Act of 1969