26 CFR - Code of Federal Regulations - Title 26: Internal Revenue



Table of Contents
Calendar

Sections

  • Chapter I: INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

Chapter I: INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

Subchapter A: Income tax


Part 1: Income taxes


26 CFR 263A-2T - Rules relating to property produced by the taxpayer (temporary).

26 CFR 1.0-1 - Internal Revenue Code of 1954 and regulations.

26 CFR 1.1-1 - Income tax on individuals.

26 CFR 1.1-2 - Limitation on tax.

26 CFR 1.1-3 - Change in rates applicable to taxable year.

26 CFR 1.1(h)-1 - Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust.

26 CFR 1.1(i)-1T - Questions and answers relating to the tax on unearned income certain minor children (Temporary).

26 CFR 1.1001-1 - Computation of gain or loss.

26 CFR 1.1001-3 - Modifications of debt instruments.

26 CFR 1.1001-5 - European Monetary Union (conversion to the euro).

26 CFR 1.1001-4 - Modifications of certain notional principal contracts.

26 CFR 1.1001-2 - Discharge of liabilities.

26 CFR 1.1002-1 - Sales or exchanges.

26 CFR 1.101-1 - Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.

26 CFR 1.101-4 - Payment of life insurance proceeds at a date later than death.

26 CFR 1.101-2 - Employees' death benefits.

26 CFR 1.101-3 - Interest payments.

26 CFR 1.101-5 - Alimony, etc., payments.

26 CFR 1.101-7 - Mortality table used to determine exclusion for deferred payments of life insurance proceeds.

26 CFR 1.101-6 - Effective date.

26 CFR 1.1011-1 - Adjusted basis.

26 CFR 1.1011-2 - Bargain sale to a charitable organization.

26 CFR 1.1012-1 - Basis of property.

26 CFR 1.1012-2 - Transfers in part a sale and in part a gift.

26 CFR 1.1013-1 - Property included in inventory.

26 CFR 1.1014-3 - Other basis rules.

26 CFR 1.1014-9 - Special rule with respect to DISC stock.

26 CFR 1.1014-7 - Example applying rules of 1.10144 through 1.10146 to case involving multiple interests.

26 CFR 1.1014-8 - Bequest, devise, or inheritance of a remainder interest.

26 CFR 1.1014-4 - Uniformity of basis; adjustment to basis.