All IRC Regulations

52 results for "1"

Showing top 52 matches in Treasury Regulations.

§ 1.1-1
Income tax on individuals.
§ 1.1-2
Limitation on tax.
§ 1.1-3
Change in rates applicable to taxable year.
§ 1.1(h)-1
Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust.
§ 1.1(i)-1T
Questions and answers relating to the tax on unearned income certain minor children (Temporary).
§ 2.1-1
Definitions.
§ 2.1-10
Withdrawals from fund.
§ 2.1-11
Time deposits.
§ 2.1-12
Election as to nonrecognition of gain.
§ 2.1-13
Deposit of proceeds of sales or indemnities.
§ 2.1-14
Deposit of earnings and receipts.
§ 2.1-15
Time for making deposits.
§ 2.1-16
Tax liability as to earnings deposited.
§ 2.1-17
Basis of new vessel.
§ 2.1-18
Allocation of gain for tax purposes.
§ 2.1-19
Requirements as to new vessels.
§ 2.1-2
Scope of section 511 of the Act and the regulations in this part.
§ 2.1-20
Obligation of deposits.
§ 2.1-21
Period for construction of certain vessels.
§ 2.1-22
Time extensions for expenditure or obligation.
§ 2.1-23
Noncompliance with requirements.
§ 2.1-24
Extent of tax liability.
§ 2.1-25
Assessment and collection of deficiencies.
§ 2.1-26
Reports by taxpayers.
§ 2.1-27
Controlled corporation.
§ 2.1-28
Administrative jurisdiction.
§ 2.1-3
Requirements as to vessel operations.
§ 2.1-4
Application to establish fund.
§ 2.1-5
Tentative authorization to establish fund.
§ 2.1-6
Establishment of fund.
§ 2.1-7
Circumstances permitting reimbursement from a construction reserve fund.
§ 2.1-8
Investment of funds in securities.
§ 2.1-9
Valuation of securities in fund.
§ 15.1-1
Elections to deduct.
§ 15.1-2
Revocation of election to deduct.
§ 15.1-3
Elections as to method of recapture.
§ 15.1-4
Special rules.
§ 302.1-1
Definitions.
§ 302.1-2
Application of regulations.
§ 302.1-3
Protection of internal revenue prior to tax determination.
§ 302.1-4
Computation of taxes.
§ 302.1-5
Payment of taxes.
§ 302.1-6
Interest and penalties.
§ 302.1-7
Claims for credit or refund.
§ 303.1-1
Definitions.
§ 303.1-2
Application of part.
§ 303.1-3
Protection of internal revenue prior to tax determination.
§ 303.1-4
Computation of taxes.
§ 303.1-5
Payment of taxes.
§ 303.1-6
Interest and penalties.
§ 303.1-7
Claims for refund or credit.
§ 400.1-1
Refiling of notice of tax lien.