1999 CFR Title 26, Volume 3

Title 26--Internal Revenue CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY TAX ON SELF-EMPLOYMENT INCOME
	1.1401-1	Tax on self-employment income.
	1.1402(a)-1	Definition of net earnings from self-employment.
	1.1402(a)-2	Computation of net earnings from self-employment.
	1.1402(a)-3	Special rules for computing net earnings from self-employment.
	1.1402(a)-4	Rentals from real estate.
	1.1402(a)-5	Dividends and interest.
	1.1402(a)-6	Gain or loss from disposition of property.
	1.1402(a)-7	Net operating loss deduction.
	1.1402(a)-8	Community income.
	1.1402(a)-9	Puerto Rico.
	1.1402(a)-10	Personal exemption deduction.
	1.1402(a)-11	Ministers and members of religious orders.
	1.1402(a)-12	Possession of the United States.
	1.1402(a)-13	Income from agricultural activity.
	1.1402(a)-14	Options available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and before December 31, 1956.
	1.1402(a)-15	Options available to farmers in computing net earnings from self-employment for taxable years ending on or after December 31, 1956.
	1.1402(a)-16	Exercise of option.
	1.1402(a)-17	Retirement payments to retired partners.
	1.1402(b)-1	Self-employment income.
	1.1402(c)-1	Trade or business.
	1.1402(c)-2	Public office.
	1.1402(c)-3	Employees.
	1.1402(c)-4	Individuals under Railroad Retirement System.
	1.1402(c)-5	Ministers and members of religious orders.
	1.1402(c)-6	Members of certain professions.
	1.1402(c)-7	Members of religious groups opposed to insurance.
	1.1402(d)-1	Employee and wages.
	1.1402(e)-1A	Application of regulations under section 1402(e).
	1.1402(e)-2A	Ministers, members of religious orders and Christian Science practitioners; application for exemption from self-employment tax.
	1.1402(e)-3A	Time limitation for filing application for exemption.
	1.1402(e)-4A	Period for which exemption is effective.
	1.1402(e)-5A	Applications for exemption from self-employment taxes filed after December 31, 1986, by ministers, certain members of religious orders, and Christian Science practitioners.
	1.1402(e)(1)-1	Election by ministers, members of religious orders, and Christian Science practitioners for self-employment coverage.
	1.1402(e)(2)-1	Time limitation for filing waiver certificate.
	1.1402(e)(3)-1	Effective date of waiver certificate.
	1.1402(e)(4)-1	Treatment of certain remuneration paid in 1955 and 1956 as wages.
	1.1402(e)(5)-1	Optional provision for certain certificates filed before April 15, 1962.
	1.1402(e)(5)-2	Optional provisions for certain certificates filed on or before April 17, 1967.
	1.1402(e)(6)-1	Certificates filed by fiduciaries or survivors on or before April 15, 1962.
	1.1402(f)-1	Computation of partner's net earnings from self-employment for taxable year which ends as result of his death.
	1.1402(g)-1	Treatment of certain remuneration erroneously reported as net earnings from self-employment.
	1.1402(h)-1	Members of certain religious groups opposed to insurance.
	1.1403-1	Cross references.
	1.1441-0	Outline of regulation provisions for section 1441.
	1.1441-1	Requirement for the deduction and withholding of tax on payments to foreign persons.
	1.1441-1	Requirement for withholding of tax on nonresident aliens, foreign partnerships, and foreign corporations.
	1.1441-2	Amounts subject to withholding.
	1.1441-2	Income subject to withholding.
	1.1441-3	Determination of amounts to be withheld.
	1.1441-3	Exceptions and rules of special application.
	1.1441-4	Exemptions from withholding for certain effectively connected income and other amounts.
	1.1441-4	Exemptions from withholding.
	1.1441-4T	Exemption from withholding (temporary).
	1.1441-5	Withholding on payments to partnerships, trusts, and estates.
	1.1441-5	Claiming to be a person not subject to withholding.
	1.1441-6	Claim of reduced withholding under an income tax treaty.
	1.1441-6	Withholding pursuant to the application of a tax treaty which confers a reduced rate of, or an exemption from, United States income tax.
	1.1441-7	General provisions relating to withholding agents.
	1.1441-7	General provisions relating to withholding agents.
	1.1441-8	Exemption from withholding for payments to foreign governments, international organizations, foreign central banks of issue, and the Bank for International Settlements.
	1.1441-8T	Foreign government exemption from withholding (temporary).
	1.1441-9	Exemption from withholding on exempt income of a foreign tax-exempt organization, including foreign private foundations.
	1.1442-1	Withholding of tax on foreign corporations.
	1.1442-1	Withholding of tax on foreign corporations.
	1.1442-2	Exemption under a tax treaty.
	1.1442-2	Exemption from withholding of tax on foreign corporations.
	1.1442-3	Tax exempt income of a foreign tax-exempt corporations.
	1.1443-1	Foreign tax-exempt organizations.
	1.1443-1	Foreign tax-exempt organizations.
	1.1445-1	Withholding on dispositions of U.S. real property interests by foreign persons: In general.
	1.1445-2	Situations in which withholding is not required under section 1445(a).
	1.1445-3	Adjustments to amount required to be withheld pursuant to withholding certificate.
	1.1445-4	Liability of agents.
	1.1445-5	Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates.
	1.1445-5	Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates.
	1.1445-6	Adjustments pursuant to withhold certificate of amount required to be withheld under section 1445(e).
	1.1445-7	Treatment of foreign corporation that has made an election under section 897(i) to be treated as a domestic corporation.
	1.1445-8	Special rules regarding publicly traded partnerships, publicly traded trusts and real estate investment trusts (REITs).
	1.1445-9T	Special rule for section 1034 nonrecognition (temporary).
	1.1445-10T	Special rule for Foreign governments (temporary).
	1.1445-11T	Special rules requiring withholding under 1.1445-5 (temporary).
	1.1451-1	Tax-free covenant bonds issued before January 1, 1934.
	1.1451-2	Exemptions from withholding under section 1451.
	1.1461-1	Payment and returns of tax withheld.
	1.1461-1	Ownership certificates for bond interest.
	1.1461-2	Adjustments for overwithholding or underwithholding of tax.
	1.1461-2	Return of tax withheld.
	1.1461-3	Payment of withheld tax.
	1.1461-4	Adjustments for overwithholding of tax.
	1.1462-1	Withheld tax as credit to recipient of income.
	1.1462-1	Withheld tax as credit to recipient of income.
	1.1463-1	Tax paid by recipient of income.
	1.1463-1	Tax paid by recipient of income.
	1.1464-1	Refunds or credits.
	1.1471-1	Recovery of excessive profits on government contracts.
	1.1491-1	Imposition of tax.
	1.1492-1	Nontaxable transfers.
	1.1493-1	Definition of foreign trust.
	1.1494-1	Returns; payment and collection of tax.
	1.1494-2	Effective date.
	1.1502-0	Effective dates.
	1.1502-1	Definitions.
	1.1502-2	Computation of tax liability.
	1.1502-3	Consolidated investment credit.
	1.1502-3T	Consolidated investment credit (temporary).
	1.1502-4	Consolidated foreign tax credit.
	1.1502-4T	Consolidated foreign tax credit (temporary).
	1.1502-5	Estimated tax.
	1.1502-6	Liability for tax.
	1.1502-9	Application of overall foreign loss recapture rules to corporations filing consolidated returns.
	1.1502-9T	Application of overall foreign loss recapture rules to corporations filing consolidated returns (temporary).
	1.1502-11	Consolidated taxable income.
	1.1502-12	Separate taxable income.
	1.1502-13	Intercompany transactions.
	1.1502-15T	SRLY limitation on built-in losses (temporary).
	1.1502-16	Mine exploration expenditures.
	1.1502-17	Methods of accounting.
	1.1502-18	Inventory adjustment.
	1.1502-19	Excess loss accounts.
	1.1502-20	Disposition or deconsolidation of subsidiary stock.
	1.1502-21T	Net operating losses (temporary).
	1.1502-22T	Consolidated capital gain and loss (temporary).
	1.1502-23T	Consolidated net section 1231 gain or loss (temporary).
	1.1502-24	Consolidated charitable contributions deduction.
	1.1502-26	Consolidated dividends received deduction.
	1.1502-27	Consolidated section 247 deduction.
	1.1502-30	Stock basis after certain triangular reorganizations.
	1.1502-31	Stock basis after a group structure change.
	1.1502-32	Investment adjustments.
	1.1502-33	Earnings and profits.
	1.1502-34	Special aggregate stock ownership rules.
	1.1502-42	Mutual savings banks, etc.
	1.1502-43	Consolidated accumulated earnings tax.
	1.1502-44	Percentage depletion for independent producers and royalty owners.
	1.1502-47	Consolidated returns by life- nonlife groups.
	1.1502-55T	Computation of alternative minimum tax of consolidated groups (temporary).
	1.1502-75	Filing of consolidated returns.
	1.1502-76	Taxable year of members of group.
	1.1502-77	Common parent agent for subsidiaries.
	1.1502-77T	Alternative agents of the group (temporary).
	1.1502-78	Tentative carryback adjustments.
	1.1502-79	Separate return years.
	1.1502-80	Applicability of other provisions of law.
	1.1502-81T	Alaska Native Corporations.
	1.1502-90T	Table of contents (temporary).
	1.1502-91T	Application of section 382 with respect to a consolidated group (temporary).
	1.1502-92T	Ownership change of a loss group or a loss subgroup (temporary).
	1.1502-93T	Consolidated section 382 limitation (or subgroup section 382 limitation) (temporary).
	1.1502-94T	Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group (temporary).
	1.1502-95T	Rules on ceasing to be a member of a consolidated group (or loss subgroup) (temporary).
	1.1502-96T	Miscellaneous rules (temporary).
	1.1502-98T	Coordination with section 383 (temporary).
	1.1502-99T	Effective dates (temporary).
	1.1502-100	Corporations exempt from tax.
	1.1503-1	Computation and payment of tax.
	1.1503-2	Dual consolidated loss.
	1.1504-0	Outline of provisions.
	1.1504-1	Definitions.
	1.1504-4	Treatment of warrants, options, convertible obligations, and other similar interests.
	1.1502-15A	Limitations on the allowance of built-in deductions for consolidated return years beginning before January 1, 1997.
	1.1502-21A	Consolidated net operating loss deduction generally applicable for consolidated return years beginning before January 1, 1997.
	1.1502-22A	Consolidated net capital gain or loss generally applicable for consolidated return years beginning before January 1, 1997.
	1.1502-23A	Consolidated net section 1231 gain or loss generally applicable for consolidated return years beginning before January 1, 1997.
	1.1502-41A	Determination of consolidated net long-term capital gain and consolidated net short-term capital loss generally applicable for consolidated return years beginning before January 1, 1997.
	1.1502-79A	Separate return years generally applicable for consolidated return years beginning before January 1, 1997.
	1.1503-2A	Dual consolidated loss.
	1.1551-1	Disallowance of surtax exemption and accumulated earnings credit.
	1.1552-1	Earnings and profits.
	1.1561-0	Effective date.
	1.1561-1	Limitations on certain multiple tax benefits in the case of certain controlled corporations.
	1.1561-2	Determination of amount of tax benefits.
	1.1561-3	Apportionment of surtax exemption.
	1.1562-0	Effective date.
	1.1562-1	Privilege of controlled group to elect multiple surtax exemptions.
	1.1562-2	Termination of election.
	1.1562-3	Consents to election and termination.
	1.1562-4	Election after termination.
	1.1562-5	Continuing and successor controlled groups.
	1.1562-6	Election for short taxable years.
	1.1562-7	Extension of statutory periods of limitation.
	1.1563-1	Definition of controlled group of corporations and component members.
	1.1563-2	Excluded stock.
	1.1563-3	Rules for determining stock ownership.
	1.1563-4	Franchised corporations.
	1.1564-1	Limitations on additional benefits for members of controlled groups.
	1.6001-1	Records.
	1.6001-2	Returns.
	1.6011-1	General requirement of return, statement, or list.
	1.6011-2	Returns, etc., of DISC's and former DISC's.
	1.6011-3	Requirement of statement from payees of certain gambling winnings.
	1.6012-1	Individuals required to make returns of income.
	1.6012-2	Corporations required to make returns of income.
	1.6012-3	Returns by fiduciaries.
	1.6012-4	Miscellaneous returns.
	1.6012-5	Composite return in lieu of specified form.
	1.6012-6	Returns by political organizations.
	1.6012-7T	Telephone return filing using voice signature (temporary).
	1.6013-1	Joint returns.
	1.6013-2	Joint return after filing separate return.
	1.6013-3	Treatment of joint return after death of either spouse.
	1.6013-4	Applicable rules.
	1.6013-5	Spouse relieved of liability in certain cases.
	1.6013-6	Election to treat nonresident alien individual as resident of the United States.
	1.6013-7	Joint return for year in which nonresident alien becomes resident of the United States.
	1.6014-1	Tax not computed by taxpayer for taxable years beginning before January 1, 1970.
	1.6014-2	Tax not computed by taxpayer for taxable years beginning after December 31, 1969.
	1.6015(a)-1	Declaration of estimated income tax by individuals.
	1.6015(b)-1	Joint declaration by husband and wife.
	1.6015(c)-1	Definition of estimated tax.
	1.6015(d)-1	Contents of declaration of estimated tax.
	1.6015(e)-1	Amendment of declaration.
	1.6015(f)-1	Return as declaration or amendment.
	1.6015(g)-1	Short taxable years of individuals.
	1.6015(h)-1	Estates and trusts.
	1.6015(i)-1	Nonresident alien individuals.
	1.6015(j)-1	Applicability.
	1.6016-1	Declarations of estimated income tax by corporations.
	1.6016-2	Contents of declaration of estimated tax.
	1.6016-3	Amendment of declaration.
	1.6016-4	Short taxable year.
	1.6017-1	Self-employment tax returns.
	1.6031-1	Return of partnership income.
	1.6031(b)-1T	Statements to partners (temporary).
	1.6031(c)-1T	Nominee reporting of partnership information (temporary).
	1.6032-1	Returns of banks with respect to common trust funds.
	1.6033-1	Returns by exempt organizations; taxable years beginning before January 1, 1970.
	1.6033-2	Returns by exempt organizations (taxable years beginning after December 31, 1969) and returns by certain nonexempt organizations (taxable years beginning after December 31, 1980).
	1.6033-3	Additional provisions relating to private foundations.
	1.6034-1	Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).
	1.6035-1	Returns of U.S. officers, directors and 10-percent shareholders of foreign personal holding companies for taxable years beginning after September 3, 1982.
	1.6035-2	Returns of U.S. officers and directors of foreign personal holding companies for taxable years beginning before September 4, 1982.
	1.6035-3	Returns of 50-percent U.S. shareholders of foreign personal holding companies for taxable years beginning before September 4, 1982.
	1.6036-1	Notice of qualification as executor or receiver.
	1.6037-1	Return of electing small business corporation.
	1.6038-1	Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963.
	1.6038-2	Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations beginning after December 31, 1962.
	1.6038A-0	Table of contents.
	1.6038A-1	General requirements and definitions.
	1.6038A-2	Requirement of return.
	1.6038A-3	Record maintenance.
	1.6038A-4	Monetary penalty.
	1.6038A-5	Authorization of agent.
	1.6038A-6	Failure to furnish information.
	1.6038A-7	Noncompliance.
	1.6038B-1	Reporting of certain transactions to foreign corporations..
	1.6038B-1T	Reporting of certain transactions (temporary).
	1.6038B-2	Reporting of certain transfers to foreign partnerships.
	1.6039-1	Information returns required of corporations with respect to certain stock option transactions occurring on or after January 1, 1964.
	1.6039-2	Statements to persons with respect to whom information is furnished.
	1.6041-1	Return of information as to payments of $600 or more.
	1.6041-1	Return of information as to payments of $600 or more.
	1.6041-2	Return of information as to payments to employees.
	1.6041-2	Return of information as to payments to employees.
	1.6041-3	Payments for which no return of information is required under section 6041.
	1.6041-3	Payments for which no return of information is required under section 6041.
	1.6041-4	Foreign-related items and other exceptions.
	1.6041-4	Returns of information as to foreign items.
	1.6041-5	Information as to actual owner.
	1.6041-6	Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing.
	1.6041-7	Magnetic media requirement.
	1.6041-8	Cross-reference to penalties.
	1.6041A-1	Returns regarding payments of remuneration for services and certain direct sales.
	1.6042-1	Return of information as to dividends paid in calendar years before 1963.
	1.6042-2	Returns of information as to dividends paid.
	1.6042-2	Returns of information as to dividends paid in calendar years after 1962.
	1.6042-3	Dividends subject to reporting.
	1.6042-3	Dividends subject to reporting.
	1.6042-4	Statements to recipients of dividend payments.
	1.6042-4	Statements to recipients of dividend payments.
	1.6043-1	Return regarding corporate dissolution or liquidation.
	1.6043-2	Return of information respecting distributions in liquidation.
	1.6043-3	Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a).
	1.6044-1	Returns of information as to patronage dividends with respect to patronage occurring in taxable years beginning before 1963.
	1.6044-2	Returns of information as to payments of patronage dividends.
	1.6044-2	Returns of information as to payments of patronage dividends with respect to patronage occurring in taxable years beginning after 1962.
	1.6044-3	Amounts subject to reporting.
	1.6044-3	Amounts subject to reporting.
	1.6044-4	Exemption for certain consumer cooperatives.
	1.6044-5	Statements to recipients of patronage dividends.
	1.6044-5	Statements to recipients of patronage dividends.
	1.6045-1	Returns of information of brokers and barter exchanges.
	1.6045-1	Returns of information of brokers and barter exchanges.
	1.6045-1T	Returns of information of brokers and barter exchanges (temporary).
	1.6045-2	Furnishing statement required with respect to certain substitute payments.
	1.6045-2	Furnishing statement required with respect to certain substitute payments.
	1.6045-2T	Furnishing statement required with respect to certain substitute payments (temporary).
	1.6045-4	Information reporting on real estate transactions with dates of closing on or after January 1, 1991.
	1.6046-1	Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock, on or after January 1, 1963.
	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.
	1.6046-3	Returns as to formation or reorganization of foreign corporations prior to September 15, 1960.
	1.6047-1	Information to be furnished with regard to employee retirement plan covering an owner-employee.
	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.
	1.6049-2	Interest and original issue discount subject to reporting in calendar years before 1983.
	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.
	1.6049-4	Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982.
	1.6049-4	Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982.
	1.6049-5	Interest and original issue discount subject to reporting after December 31, 1982.
	1.6049-5	Interest and original issue discount subject to reporting after December 31, 1982.
	1.6049-5T	Reporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary).
	1.6049-6	Statements to recipients of interest payments and holders of obligations for attributed original issue discount.
	1.6049-6	Statements to recipients of interest payments and holders of obligations for attributed original issue discount.
	1.6049-7	Returns of information with respect to REMIC regular interests and collateralized debt obligations.
	1.6049-7	Returns of information with respect to REMIC regular interests and collateralized debt obligations.
	1.6049-7T	Market discount fraction reported with other financial information with respect to REMICs and collateralized debt obligations (temporary).
	1.6049-8	Interest and original issue discount paid to residents of Canada.
	1.6049-8	Interest and original issue discount paid to residents of Canada.
	1.6050A-1	Reporting requirements of certain fishing boat operators.
	1.6050B-1	Information returns by person making unemployment compensation payments.
	1.6050D-1	Information returns relating to energy grants and financing.
	1.6050E-1	Reporting of State and local income tax refunds.
	1.6050H-0	Table of contents.
	1.6050H-1	Information reporting of mortgage interest received in a trade or business from an individual.
	1.6050H-1T	Information reporting of mortgage interest received in a trade or business from individuals after 1985 and before 1988 (temporary).
	1.6050H-2	Time, form, and manner of reporting interest received on qualified mortgage.
	1.6050I-0	Table of contents.
	1.6050I-1	Returns relating to cash in excess of $10,000 received in a trade or business.
	1.6050I-2	Returns relating to cash in excess of $10,000 received as bail by court clerks.
	1.6050J-1T	Questions and answers concerning information returns relating to foreclosures and abandonments of security (temporary).
	1.6050K-1	Returns relating to sales or exchanges of certain partnership interests.
	1.6050L-1	Information return by donees relating to certain dispositions of donated property.
	1.6050M-1	Information returns relating to persons receiving contracts from certain Federal executive agencies.
	1.6050N-1	Statements to recipients of royalties paid after December 31, 1986.
	1.6050N-1	Statements to recipients of royalties.
	1.6050P-0	Table of contents.
	1.6050P-1	Information reporting for discharges of indebtedness by certain financial entities.
	1.6052-1	Information returns regarding payment of wages in the form of group-term life insurance.
	1.6052-2	Statements to be furnished employees with respect to wages paid in the form of group-term life insurance.
	1.6060-1	Reporting requirements for income tax return preparers.
	1.6061-1	Signing of returns and other documents by individuals.
	1.6061-2T	Signing of returns by voice signature (temporary).
	1.6062-1	Signing of returns, statements, and other documents made by corporations.
	1.6063-1	Signing of returns, statements, and other documents made by partnerships.
	1.6065-1	Verification of returns.
	1.6065-2T	Verification of returns by voice signature (temporary).
	1.6071-1	Time for filing returns and other documents.
	1.6071-1	Time for filing returns and other documents.
	1.6072-1	Time for filing returns of individuals, estates, and trusts.
	1.6072-2	Time for filing returns of corporations.
	1.6072-3	Income tax due dates postponed in case of China Trade Act corporations.
	1.6072-4	Time for filing other returns of income.
	1.6073-1	Time and place for filing declarations of estimated income tax by individuals.
	1.6073-2	Fiscal years.
	1.6073-3	Short taxable years.
	1.6073-4	Extension of time for filing declarations by individuals.
	1.6074-1	Time and place for filing declarations of estimated income tax by corporations.
	1.6074-2	Time for filing declarations by corporations in case of a short taxable year.
	1.6074-3	Extension of time for filing declarations by corporations.
	1.6081-1	Extension of time for filing returns.
	1.6081-1T	Extension of time to file return in case of taxpayers with mixed straddles (temporary).
	1.6081-2	Automatic extension of time to file partnership return of income.
	1.6081-3	Automatic extension of time for filing corporation income tax returns.
	1.6081-4	Automatic extension of time for filing individual income tax returns.
	1.6081-5	Extensions of time in the case of certain partnerships, corporations and U.S. citizens and residents.
	1.6081-6	Automatic extension of time to file trust income tax return.
	1.6081-7	Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return.
	1.6091-1	Place for filing returns or other documents.
	1.6091-1	Place for filing returns or other documents.
	1.6091-2	Place for filing income tax returns.
	1.6091-3	Income tax returns required to be filed with Director of International Operations.
	1.6091-4	Exceptional cases.
	1.6102-1	Computations on returns or other documents.
	1.6107-1	Income tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
	1.6109-1	Identifying numbers.
	1.6109-2	Furnishing identifying number of income tax return preparer.
	1.6115-1	Disclosure requirements for quid pro quo contributions.
	1.6151-1	Time and place for paying tax shown on returns.
	1.6152-1	Installment payments.
	1.6153-1	Payment of estimated tax by individuals.
	1.6153-2	Fiscal years.
	1.6153-3	Short taxable years.
	1.6153-4	Extension of time for paying the estimated tax.
	1.6154-1	Payment of estimated tax by corporations.
	1.6154-2	Short taxable years.
	1.6154-3	Extension of time for paying estimated tax.
	1.6154-4	Use of Government depositaries.
	1.6154-5	Definition of estimated tax.
	1.6161-1	Extension of time for paying tax or deficiency.
	1.6162-1	Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
	1.6164-1	Extensions of time for payment of taxes by corporations expecting carrybacks.
	1.6164-2	Amount of tax the time for payment of which may be extended.
	1.6164-3	Computation of the amount of reduction of the tax previously determined.
	1.6164-4	Payment of remainder of tax where extension relates to only part of the tax.
	1.6164-5	Period of extension.
	1.6164-6	Revised statements.
	1.6164-7	Termination by district director.
	1.6164-8	Payments on termination.
	1.6164-9	Cross references.
	1.6165-1	Bonds where time to pay the tax or deficiency has been extended.
	1.6302-1	Use of Government depositaries in connection with corporation income and estimated income taxes and certain taxes of tax-exempt organizations.
	1.6302-2	Use of Government depositaries for payment of tax withheld on nonresident aliens and foreign corporations.
	1.6302-3	Use of Government depositaries in connection with estimated taxes of certain trusts.
	1.6302-4	Use of financial institutions in connection with individual income taxes.
	1.6361-1	Collection and administration of qualified State individual income taxes.
	1.6411-1	Tentative carryback adjustments.
	1.6411-2	Computation of tentative carryback adjustment.
	1.6411-3	Allowance of adjustments.
	1.6411-4	Consolidated groups.
	1.6414-1	Credit or refund of tax withheld on nonresident aliens and foreign corporations.
	1.6425-1	Adjustment of overpayment of estimated income tax by corporation.
	1.6425-2	Computation of adjustment of overpayment of estimated tax.
	1.6425-3	Allowance of adjustments.
	1.6654-1	Addition to the tax in the case of an individual.
	1.6654-2	Exceptions to imposition of the addition to the tax in the case of individuals.
	1.6654-3	Short taxable years of individuals.
	1.6654-4	Waiver of penalty for underpayment of 1971 estimated tax by an individual.
	1.6654-5	Applicability.
	1.6655-1	Addition to the tax in the case of a corporation.
	1.6655-2	Exceptions to imposition of the addition to the tax in the case of corporations.
	1.6655-2T	Safe harbor for certain installments of tax due before July 1, 1987 (temporary).
	1.6655-3	Short taxable years in the case of corporations.
	1.6655-5	Addition to tax on account of excessive adjustment under section 6425.
	1.6655-7	Special rules for estimating the corporate alternative minimum tax book income adjustment under the annualization exception.
	1.6655(e)-1	Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
	1.6661-1	Addition to tax in the case of a substantial understatement of tax liability.
	1.6661-2	Computation of penalty; meaning of terms.
	1.6661-3	Substantial authority.
	1.6661-4	Disclosure of certain information.
	1.6661-5	Items relating to tax shelters.
	1.6661-6	Waiver of penalty.
	1.6662-0	Table of contents.
	1.6662-1	Overview of the accuracy-related penalty.
	1.6662-2	Accuracy-related penalty.
	1.6662-3	Negligence or disregard of rules or regulations.
	1.6662-4	Substantial understatement of income tax.
	1.6662-5	Substantial and gross valuation misstatements under chapter 1.
	1.6662-5T	Substantial and gross valuation misstatements under chapter 1 (temporary).
	1.6662-6	Transactions between persons described in section 482 and net section 482 transfer price adjustments.
	1.6662-7	Omnibus Budget Reconciliation Act of 1993 changes to the accuracy-related penalty.
	1.6664-0	Table of contents.
	1.6664-1	Accuracy-related and fraud penalties; definitions and special rules.
	1.6664-2	Underpayment.
	1.6664-3	Ordering rules for determining the total amount of penalties imposed.
	1.6664-4	Reasonable cause and good faith exception to section 6662 penalties.
	1.6664-4T	Reasonable cause and good faith exception to section 6662 penalties.
	1.6694-0	Table of contents.
	1.6694-1	Section 6694 penalties applicable to income tax return preparer.
	1.6694-2	Penalty for understatement due to an unrealistic position.
	1.6694-3	Penalty for understatement due to willful, reckless, or intentional conduct.
	1.6694-4	Extension of period of collection where preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
	1.6695-1	Other assessable penalties with respect to the preparation of income tax returns for other persons.
	1.6695-1T	Other assessable penalties with respect to the preparation of income tax returns for other persons (temporary).
	1.6695-2T	Preparer due diligence requirements for determining earned income credit eligibility (temporary).
	1.6696-1	Claims for credit or refund by income tax return preparers.
	1.6709-1T	Penalties with respect to mortgage credit certificates (temporary).
	1.6851-1	Termination assessments of income tax.
	1.6851-2	Certificates of compliance with income tax laws by departing aliens.
	1.6851-3	Furnishing of bond to insure payment; cross reference.
	1.7476-1	Interested parties.
	1.7476-2	Notice to interested parties.
	1.7476-3	Notice of determination.
	1.7519-0T	Table of contents (temporary).
	1.7519-1T	Required payments for entities electing not to have required year (temporary).
	1.7519-2T	Required payments--procedures and administration (temporary).
	1.7519-3T	Effective date (temporary).
	1.7520-1	Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests.
	1.7520-2	Valuation of charitable interests.
	1.7520-3	Limitation on the application of section 7520.
	1.7520-4	Transitional rules.
	1.7701(l)-1	Conduit financing arrangements.
	1.7702B-1	Consumer protection provisions.
	1.7702B-2	Special rules for pre-1997 long-term care insurance contracts.
	1.7703-1	Determination of marital status.
	1.7704-1	Publicly traded partnerships.
	1.7704-2	Transition provisions.
	1.7704-3	Qualifying income.
	1.7872-5T	Exempted loans (temporary).
	1.9000-1	Statutory provisions.
	1.9000-2	Effect of repeal in general.
	1.9000-3	Requirement of statement showing increase in tax liability.
	1.9000-4	Form and content of statement.
	1.9000-5	Effect of filing statement.
	1.9000-6	Provisions for the waiver of interest.
	1.9000-7	Provisions for estimated tax.
	1.9000-8	Extension of time for making certain payments.
	1.9001	Statutory provisions; Retirement-Straight Line Adjustment Act of 1958.
	1.9001-1	Change from retirement to straight-line method of computing depreciation.
	1.9001-2	Basis adjustments for taxable years beginning on or after 1956 adjustment date.
	1.9001-3	Basis adjustments for taxable years between changeover date and 1956 adjustment date.
	1.9001-4	Adjustments required in computing excess-profits credit.
	1.9002	Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124).
	1.9002-1	Purpose, applicability, and definitions.
	1.9002-2	Election to have the provisions of section 481 of the Internal Revenue Code of 1954 apply.
	1.9002-3	Election to have the provisions of section 481 of the Internal Revenue Code of 1954 not apply.
	1.9002-4	Election to pay net increase in tax in installments.
	1.9002-5	Special rules relating to interest.
	1.9002-6	Acquiring corporation.
	1.9002-7	Statute of limitations.
	1.9002-8	Manner of exercising elections.
	1.9003	Statutory provisions; section 4 of the Act of September 14, 1960 (Pub. L. 86-781, 74 Stat. 1017).
	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.
	1.9003-2	Effect of election.
	1.9003-3	Statutes of limitation.
	1.9003-4	Manner of exercising election.
	1.9003-5	Terms; applicability of other laws.
	1.9004	Statutory provisions; the Act of September 26, 1961 (Pub. L. 87-312, 75 Stat. 674).
	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.
	1.9004-2	Effect of election.
	1.9004-3	Statutes of limitation.
	1.9004-4	Manner of exercising election.
	1.9004-5	Terms; applicability of other laws.
	1.9005	Statutory provisions; section 2 of the Act of September 26, 1961 (Pub. L. 87-321, 75 Stat. 683).
	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.
	1.9005-2	Effect of election.
	1.9005-3	Statutes of limitation.
	1.9005-4	Manner of exercising election.
	1.9005-5	Terms; applicability of other laws.
	1.9006	Statutory provisions; Tax Reform Act of 1969.
	1.9006-1	Interest and penalties in case of certain taxable years.
	1.9101-1	Permission to submit information required by certain returns and statements on magnetic tape.
	1.9200-1	Deduction for motor carrier operating authority.
	1.9200-2	Manner of taking deduction.