All IRC Regulations

58 results for "7701"

Showing top 58 matches in Treasury Regulations.

§ 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.
§ 20.7701-1
Tax return preparer.
§ 20.7701-2
Definitions; spouse, husband and wife, husband, wife, marriage.
§ 25.7701-1
Tax return preparer.
§ 25.7701-2
Definitions; spouse, husband and wife, husband, wife, marriage.
§ 26.7701-1
Tax return preparer.
§ 26.7701-2
Definitions; spouse, husband and wife, husband, wife, marriage.
§ 28.7701-1
Tax return preparer.
§ 31.7701-1
Tax return preparer.
§ 31.7701-2
Definitions; spouse, husband and wife, husband, wife, marriage.
§ 40.7701-1
Tax return preparer.
§ 41.7701-1
Tax return preparer.
§ 44.7701-1
Tax return preparer.
§ 53.7701-1
Tax return preparer.
§ 54.7701-1
Tax return preparer.
§ 55.7701-1
Tax return preparer.
§ 56.7701-1
Tax return preparer.
§ 156.7701-1
Tax return preparer.
§ 157.7701-1
Tax return preparer.
§ 301.7701-1
Classification of organizations for federal tax purposes.
§ 301.7701-10
District director.
§ 301.7701-11
Social security number.
§ 301.7701-12
Employer identification number.
§ 301.7701-13
Pre-1970 domestic building and loan association.
§ 301.7701-13A
Post-1969 domestic building and loan association.
§ 301.7701-14
Cooperative bank.
§ 301.7701-15
Tax return preparer.
§ 301.7701-16
Other terms.
§ 301.7701-17T
Collective-bargaining plans and agreements (temporary).
§ 301.7701-18
Definitions; spouse, husband and wife, husband, wife, marriage.
§ 301.7701-2
Business entities; definitions.
§ 301.7701-3
Classification of certain business entities.
§ 301.7701-4
Trusts.
§ 301.7701-5
Domestic and foreign business entities.
§ 301.7701-6
Definitions; person, fiduciary.
§ 301.7701-7
Trusts—domestic and foreign.
§ 301.7701-8
Military or naval forces and Armed Forces of the United States.
§ 301.7701-9
Secretary or his delegate.
§ 301.7701(b)-0
Outline of regulation provision for section 7701(b)-1 through (b)-9.
§ 301.7701(b)-1
Resident alien.
§ 301.7701(b)-2
Closer connection exception.
§ 301.7701(b)-3
Days of presence in the United States that are excluded for purposes of section 7701(b).
§ 301.7701(b)-4
Residency time periods.
§ 301.7701(b)-5
Coordination with section 877.
§ 301.7701(b)-6
Taxable year.
§ 301.7701(b)-7
Coordination with income tax treaties.
§ 301.7701(b)-8
Procedural rules.
§ 301.7701(b)-9
Effective/applicability dates of §§ 301.7701(b)-1 through 301.7701(b)-7.
§ 301.7701(i)-0
Outline of taxable mortgage pool provisions.
§ 301.7701(i)-1
Definition of a taxable mortgage pool.
§ 301.7701(i)-2
Special rules for portions of entities.
§ 301.7701(i)-3
Effective dates and duration of taxable mortgage pool classification.
§ 301.7701(i)-4
Special rules for certain entities.
§ 305.7701-1
Definition of Indian tribal government.