 |
|
|
Home
Page > Executive
Branch > Electronic
Code of Federal Regulations
Electronic Code of Federal
Regulations (e-CFR)
BETA
TEST SITE
e-CFR Data is current as of October 14, 2004 TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A--INCOME TAX
PART 1--INCOME TAXES
|
| Period for computation of taxable income. |
|
|
| Election of taxable year consisting of 52-53 weeks. |
|
|
| Taxable year of a personal service corporation. |
|
|
| Change of annual accounting period. |
|
|
| Returns for periods of less than 12 months. |
|
|
| Table of contents (temporary). |
|
|
| Election to use a taxable year other than the required taxable year (temporary). |
|
|
| Tiered structure (temporary). |
|
|
| Manner and time of making section 444 election (temporary). |
|
|
| General rule for methods of accounting. |
|
|
| General rule for methods of accounting (temporary). |
|
|
| Method of accounting for interest. |
|
|
| Notional principal contracts. |
|
|
| Limitation on the use of the cash receipts and disbursements method of accounting. |
|
|
| Limitation on the use of the cash receipts and disbursements method of accounting (temporary). |
|
|
| Nonaccrual of certain amounts by service providers (temporary). |
|
|
| General rule for taxable year of inclusion. |
|
|
| Constructive receipt of income. |
|
|
| Accounting for redemption of trading stamps and coupons. |
|
|
| Advance payments for goods and long-term contracts. |
|
|
| Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage. |
|
|
| Election relating to livestock sold on account of drought. |
|
|
| Purchaser evidences of indebtedness payable on demand or readily tradable. |
|
|
| Sale of real property involving deferred periodic payments. |
|
|
| Sale of real property treated on installment method. |
|
|
| Deferred payment sale of real property not on installment method. |
|
|
| Gain or loss on disposition of installment obligations. |
|
|
| Installment obligations received from a liquidating corporation. |
|
|
| Allocation of unrecaptured section 1250 gain reported on the installment method. |
|
|
| Installment method of reporting income by dealers on personal property. |
|
|
| Treatment of revolving credit plans; taxable years beginning on or before December 31, 1986. |
|
|
| Requirements for adoption of or change to installment method by dealers in personal property. |
|
|
| Obligations issued at discount. |
|
|
| Treatment of prepaid subscription income. |
|
|
| Scope of election under section 455. |
|
|
| Cessation of taxpayer's liability. |
|
|
| Definitions and other rules. |
|
|
| Time and manner of making election. |
|
|
| Treatment of prepaid dues income. |
|
|
| Scope of election under section 456. |
|
|
| Cessation of liability or existence. |
|
|
| Definitions and other rules. |
|
|
| Time and manner of making election. |
|
|
| General overviews of section 457. |
|
|
| General introduction to eligible plans. |
|
|
| Annual deferrals, deferral limitations, and deferral agreements under eligible plans. |
|
|
| Individual limitation for combined annual deferrals under multiple eligible plans |
|
|
| Timing of distributions under eligible plans. |
|
|
| Taxation of Distributions Under Eligible Plans. |
|
|
| Funding rules for eligible plans. |
|
|
| Effect on eligible plans when not administered in accordance with eligibility requirements. |
|
|
| Miscellaneous provisions. |
|
|
| Tax treatment of participants if plan is not an eligible plan. |
|
|
| Exclusion for certain returned magazines, paperbacks, or records. |
|
|
| Manner of and time for making election. |
|
|
| Outline of regulations under section 460. |
|
|
| Long-term manufacturing contracts. |
|
|
| Long-term construction contracts. |
|
|
| Methods of accounting for long-term contracts. |
|
|
| General rule for taxable year of deduction. |
|
|
| Prepaid interest.--[Reserved] |
|
|
| Recurring item exception. |
|
|
| Economic performance when certain liabilities are assigned or are extinguished by the establishment of a fund. |
|
|
| Aggregation of certain activities (temporary). |
|
|
| General rules; interest other than that of a creditor. |
|
|
| Treatment of amounts borrowed from certain persons and amounts protected against loss. |
|
|
| Qualified nonrecourse financing. |
|
|
| Method of accounting for the redemption cost of qualified discount coupons. |
|
|
| Special protective election for certain taxpayers. |
|
|
| Manner of and time for making election under section 466. |
|
|
| Manner of and time for making election under section 373(c) of the Revenue Act of 1978. |
|
|
| Treatment of lessors and lessees generally. |
|
|
| Rent accrual for section 467 rental agreements without adequate interest. |
|
|
| Disqualified leasebacks and long-term agreements. |
|
|
| Section 467 rental agreements with variable interest. |
|
|
| Section 467 rental agreements with contingent payments.--[Reserved] |
|
|
| Section 467 recapture and other rules relating to dispositions and modifications. |
|
|
| Automatic consent to change to constant rental accrual for certain rental agreements. |
|
|
| Effective dates and automatic method changes for certain agreements. |
|
|
| Nuclear decommissioning costs; table of contents. |
|
|
| Nuclear decommissioning costs; general rules. |
|
|
| Treatment of electing taxpayer. |
|
|
| Treatment of nuclear decommissioning fund. |
|
|
| Nuclear decommissioning fund qualification requirements; prohibitions against self-dealing; disqualification of nuclear decommissioning fund; termination of fund upon substantial completion of decommissioning. |
|
|
| Disposition of an interest in a nuclear power plant. |
|
|
| Manner of and time for making election. |
|
|
| Effective date and transitional rules. |
|
|
| Designated settlement funds. |
|
|
| Qualified settlement funds. |
|
|
| Taxation of qualified settlement funds and related administrative requirements. |
|
|
| Rules applicable to the transferor. |
|
|
| Taxability of distributions to claimants. |
|
|
| Effective dates and transition rules. |
|
|
| General rules (temporary). |
|
|
| Passive activity loss (temporary). |
|
|
| Passive activity credit (temporary). |
|
|
| Definition of activity (temporary). |
|
|
| Material participation (temporary). |
|
|
| Treatment of losses upon certain dispositions.--[Reserved] |
|
|
| Treatment of self-charged items of interest income and deduction. |
|
|
| Application of section 469 to trust, estates, and their beneficiaries.--[Reserved] |
|
|
| Rules for certain rental real estate activities. |
|
|
| Application of section 469 to publicly traded partnerships. |
|
|
| Effective date and transition rules. |
|
|
| Valuation of inventories. |
|
|
| Inventories at cost or market, whichever is lower. |
|
|
| Inventories by dealers in securities. |
|
|
| Inventories of livestock raisers and other farmers. |
|
|
| Inventories of miners and manufacturers. |
|
|
| Inventories of retail merchants. |
|
|
| Inventories of acquiring corporations. |
|
|
| Applicability of long-term contract methods. |
|
|
| Inventories of manufacturers. |
|
|
| Last-in, first-out inventories. |
|
|
| Requirements incident to adoption and use of LIFO inventory method. |
|
|
| Time and manner of making election. |
|
|
| Adjustments to be made by taxpayer. |
|
|
| Change from LIFO inventory method. |
|
|
| Inventories of acquiring corporations. |
|
|
| Dollar-value method of pricing LIFO inventories. |
|
|
| Acquisition by a dealer of a security with a substituted basis. |
|
|
| Scope of exemptions from mark-to-market requirement. |
|
|
| Exemptions--identification requirements. |
|
|
| Exemptions--transitional issues. |
|
|
| Definitions--dealer in securities. |
|
|
| Character of gain or loss. |
|
|
| Adjustments attributable to pre-1954 years where change was not initiated by taxpayer. |
|
|
| Adjustments taken into account with consent. |
|
|
| Outline of regulations under 482. |
|
|
| Allocation of income and deductions among taxpayers. |
|
|
| Determination of taxable income in specific situations. |
|
|
| Methods to determine taxable income in connection with a transfer of tangible property. |
|
|
| Methods to determine taxable income in connection with a transfer of intangible property. |
|
|
| Comparable profits method. |
|
|
| Examples of the best method rule. |
|
|
| Interest on certain deferred payments. |
|
|
| Test rate of interest applicable to a contract. |
|
|
| Allocation of income and deductions among taxpayers. |
|
|
| Determination of taxable income in specific situations. |
|
|
