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Internal Revenue Service

559 CFR sections across 1 title.

Title 26(559 sections)

§ 1.0-1 Internal Revenue Code of 1954 and regulations.

§ 11.401(a)-11 Qualified joint and survivor annuities.

§ 12.3 Investment credit, public utility property elections.

§§ 13.0-13.9 [Reserved]

§ 141.4975-13 Definition of “amount involved” and “correction”.

§ 143.1 [Reserved]

§ 145.4051-1 Imposition of tax on heavy trucks and trailers sold at retail.

§ 15.0-1 Scope of regulations in this part.

§ 15a.453-0 Taxable years affected.

§ 16A.1255-1 General rule for treatment of gain from disposition of section 126 property.

§ 18.0 Effective date of temporary regulations under the Subchapter S Revision Act of 1982.

§ 2.1 Statutory provisions; sections 511 and 905, Merchant Marine Act, 1936, and related statutes.

§ 22.0 Certain elections under the Economic Recovery Tax Act of 1981.

§ 26.2600-1 Table of contents.

§ 28.2801-0 Table of contents.

§ 3.0 Statutory provisions; section 607, Merchant Marine Act, 1936, as amended.

§ 300.0 User fees; in general.

§ 302.1 Statutory provisions and Executive order; section 212 of the International Claims Settlement Act, and Executive Order 10644.

§ 303.1 Statutory provisions; section 36, Trading With the Enemy Act.

§ 305.7701-1 Definition of Indian tribal government.

§ 32.1 Social security taxes with respect to payments on account of sickness or accident disability.

§ 35.3405-1 Questions and answers relating to withholding on pensions, annuities, and certain other deferred income.

§ 35a.3406-2 Imposition of backup withholding for notified payee underreporting of reportable interest or dividend payments.

§ 36.3121(l)(1)-1 Agreements entered into by domestic corporations with respect to foreign subsidiaries.

§ 4.954-0 Introduction.

§ 40.0-1 Introduction.

§ 400.1-1 Refiling of notice of tax lien.

§ 404.6048-1 [Reserved]

§ 420.0-1 Certain existing plans may elect new provisions.

§ 43.0-1 Introduction.

§ 47.5000D-0 Table of contents.

§ 5.6411-1 Tentative refund under claim of right adjustment.

§ 50.1 Introduction.

§ 51.1 Overview.

§ 52.0-1 Introduction.

§ 54.4971(c)-1 Taxes on failure to meet minimum funding standards; definitions.

§ 56.4911-0 Outline of regulations under section 4911.

§ 57.1 Overview.

§ 5c.1305-1 Special income averaging rules for taxpayers otherwise required to compute tax in accordance with § 5c.1256-3.

§ 5e.274-8 Travel expenses of Members of Congress.

§ 5f.103-1 Obligations issued after December 31, 1982, required to be in registered form.

§ 602.101 OMB Control numbers.

§ 6a.103A-1 Interest on mortgage subsidy bonds.

§ 7.465-1 Amounts at risk with respect to activities begun prior to effective date; in general.

§ 701.9006-1 Presidential Election Campaign Fund.

§ 702.9037-1 Transfer of amounts to the Presidential Primary Matching Payment Account.

§ 8.1 Charitable remainder trusts.

§ 801.1 Balanced performance measurement system; in general.

§ 9.1 Investment credit—public utility property elections.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.