Subtitle A- Income Taxes

Subtitle B- Estate and Gift Taxes

Subtitle C- Employment Taxes

Subtitle D- Miscellaneous Excise Taxes

Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes -

Subtitle F- Procedure and Administration

Subtitle G- The Joint Committee on Taxation

Subtitle H- Financing of Presidential Election Campaigns

Subtitle I- Trust Fund Code

Subtitle J- Coal Industry Health Benefits

Subtitle K- Group Health Plan Requirements

Subtitle A - Income Taxes

CHAPTER 1 NORMAL TAXES AND SURTAXES

CHAPTER 2 TAX ON SELF-EMPLOYMENT INCOME

CHAPTER 3 WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS

CHAPTER 6 CONSOLIDATED RETURNS

CHAPTER 1 - NORMAL TAXES AND SURTAXES

Subchapter A- Determination of Tax Liability

Subchapter B- Computation of Taxable Income

Subchapter C- Corporate Distributions and Adjustments

Subchapter D- Deferred Compensation, Etc.

Subchapter E- Accounting Periods and Methods of Accounting

Subchapter F- Exempt Organizations

Subchapter G- Corporations Used to Avoid Income Tax on Shareholders

Subchapter H- Banking Institutions

Subchapter I- Natural Resources

Subchapter J- Estates, Trusts, Beneficiaries, and Decedents

Subchapter K- Partners and Partnerships

Subchapter L- Insurance Companies

Subchapter M- Regulated Investment Companies and Real Estate Investment Trusts

Subchapter N- Tax Based on Income From Sources Within or Without the United States

Subchapter O- Gain or Loss on Disposition of Property

Subchapter P- Capital Gains and Losses

Subchapter Q- Readjustment of Tax Between Years and Special Limitations

Subchapter S- Tax Treatment of S Corporations and Their Shareholders

Subchapter T- Cooperatives and Their Patrons

Subchapter U- Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas

Subchapter V- Title 11 Cases

Subchapter W- District of Columbia Enterprise Zone

Subchapter X- Renewal Communities

Subchapter A - Determination of Tax Liability

PART I- TAX ON INDIVIDUALS

PART II- TAX ON CORPORATIONS

PART III- CHANGES IN RATES DURING A TAXABLE YEAR

PART IV- CREDITS AGAINST TAX

PART VI- ALTERNATIVE MINIMUM TAX

PART VII- ENVIRONMENTAL TAX

PART I - TAX ON INDIVIDUALS

WHO IS THIS "INDIVIDUAL"?

Sec. 1. - Tax imposed

Parallel authorities for 26 USC 1 (from CFR)

26 CFR part 301

(a) Married individuals filing joint returns and surviving spouses

There is hereby imposed on the taxable income of -

(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and ... this doesn't identify WHO the "individual" is. 7703 says:

"(1) the determination of whether an individual is married shall be made as of the close of his taxable year;

By Who?

This doesn't tell me anything useful either. So what does section 301 say? Well, section 301.6015-1 is titled "Declaration of estimated income tax by individuals." Again we find individual at 301.6073-1 Time for filing declarations of estimated income tax by individuals. Again at 301.6096-1 Designation by individuals for taxable years beginning after December 31, 1972. And yet again at 301.6096-2 Designation by individuals for taxable years ending on or after December 31, 1972 and beginning before January 1, 1973. Again, 301.6153-1 Installment payments of estimated income tax by individuals. And yet again at 301.6365-2 Commencement and cessation of applicability of subchapter E to individual taxpayers. Again at 301.6654-1 Failure by individual to pay estimated income tax. Again at 301.6693-1 Penalty for failure to provide reports and documents concerning individual retirement accounts or annuities. And yet again at 301.7456-1 Administration of oaths and procurement of testimony; production of records of foreign corporations, foreign trusts or estates and nonresident alien individuals. Again at 301.7654-1 Coordination of U.S. and Guam individual income taxes. Again at 301.9100-14T Individual's election to terminate taxable year when case commences. Of course, part 301 is "Procedure and Administration". Where do we find the "Enforcement" sections? And what is "estimated" income tax?

Sec. 2. - Definitions and special rules

There appear to be no parallel authorities in CFR for this section (26 USC 2).

There appear to be no parallel authorities in CFR for this section (26 USC 3).

TITLE 26 Subtitle A CHAPTER 1 Subchapter A PART I Sec. 5.

Sec. 5. - Cross references relating to tax on individuals

(a) Other rates of tax on individuals, etc.

(1) For rates of tax on nonresident aliens, see section 871.

(2) For doubling of tax on citizens of certain foreign countries, see section 891.

(3) For rate of withholding in the case of nonresident aliens, see section 1441.

(4) For alternative minimum tax, see section 55.

(b) Special limitations on tax

(1) For limitation on tax in case of income of members of Armed Forces on death, see section 692.

(2) For computation of tax where taxpayer restores substantial amount held under claim of right, see section 1341

There appear to be no parallel authorities in CFR for this section (26 USC 5).

PART II - TAX ON CORPORATIONS

There appear to be no parallel authorities in CFR for this section (26 USC 11) .

There appear to be no parallel authorities in CFR for this section (26 USC 12).

Sec. 15. Effect of changes

There appear to be no parallel authorities in CFR for this section (26 USC 15).

Subpart A Nonrefundable Personal Credits

There appear to be no parallel authorities in CFR for this section (26 USC 21).

Parallel authorities for 26 USC 22 (from CFR) 26 CFR part 519

There appear to be no parallel authorities in CFR for this section (26 USC 23).

There appear to be no parallel authorities in CFR for this section (26 USC 24).

Parallel authorities for 26 USC 25 (from CFR) 26 CFR part 1

There appear to be no parallel authorities in CFR for this section (26 USC 25A).

There appear to be no parallel authorities in CFR for this section (26 USC 26).

Sec. 27. Taxes of foreign countries and possessions of the United States; possession tax credit

There appear to be no parallel authorities in CFR for this section (26 USC 27).

There appear to be no parallel authorities in CFR for this section (26 USC 29).

Sec. 30. Credit for qualified electric vehicles

Parallel authorities for 26 USC 30 (from CFR) 26 CFR part 1

There appear to be no parallel authorities in CFR for this section (26 USC 30A).

Sec. 31. Tax withheld on wages

There appear to be no parallel authorities in CFR for this section (26 USC 31).

There appear to be no parallel authorities in CFR for this section (26 USC 32).

There appear to be no parallel authorities in CFR for this section (26 USC 33).

There appear to be no parallel authorities in CFR for this section (26 USC 34).

There appear to be no parallel authorities in CFR for this section (26 USC 35).

Sec. 38. General business credit

Parallel authorities for 26 USC 38 (from CFR) 26 CFR part 1

There appear to be no parallel authorities in CFR for this section (26 USC 39).

Parallel authorities for 26 USC 40 (from CFR) 26 CFR part 1

Parallel authorities for 26 USC 41 (from CFR) 26 CFR part 301, 26 CFR part 1

Parallel authorities for 26 USC 42 (from CFR) 26 CFR part 301, 26 CFR part 1

Parallel authorities for 26 USC 43 (from CFR) 20 CFR part 416, 26 CFR part 1

There appear to be no parallel authorities in CFR for this section (26 USC 44).

There appear to be no parallel authorities in CFR for this section (26 USC 45).

There appear to be no parallel authorities in CFR for this section (26 USC 45A).

There appear to be no parallel authorities in CFR for this section (26 USC 45B).

There appear to be no parallel authorities in CFR for this section (26 USC 45C).

There appear to be no parallel authorities in CFR for this section (26 USC 45D).

Sec. 46. Amount of credit

Parallel authorities for 26 USC 46 (from CFR) 26 CFR part 1

Parallel authorities for 26 USC 47 (from CFR) 26 CFR part 1

Parallel authorities for 26 USC 48 (from CFR) 26 CFR part 1, 25 CFR part 275, 26 CFR part 301

There appear to be no parallel authorities in CFR for this section (26 USC 49).

There appear to be no parallel authorities in CFR for this section (26 USC 50).

Sec. 51. Amount of credit

There appear to be no parallel authorities in CFR for this section (26 USC 51).

There appear to be no parallel authorities in CFR for this section (26 USC 51A).

Parallel authorities for 26 USC 52 (from CFR) 26 CFR part 1

There appear to be no parallel authorities in CFR for this section (26 USC 53).

Sec. 55. Alternative minimum tax imposed

There appear to be no parallel authorities in CFR for this section (26 USC 55).

Parallel authorities for 26 USC 56 (from CFR)

26 CFR part 1, 26 CFR part 301

Parallel authorities for 26 USC 57 (from CFR)

26 CFR part 1, 26 CFR part 7, 26 CFR part 13

Parallel authorities for 26 USC 58 (from CFR)

26 CFR part 1

There appear to be no parallel authorities in CFR

for this section (26 USC 59).

There appear to be no parallel authorities in CFR for this section (26 USC 59A).

PART I DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.

(a) General definition

Except as otherwise provided in this subtitle, gross income means all income from whatever source derived, including (but not limited to) the following items:

(1) Compensation for services, including fees, commissions, fringe benefits, and similar items;

(2) Gross income derived from business;

(3) Gains derived from dealings in property;

(4) Interest;

(5) Rents;

(6) Royalties;

(7) Dividends;

(8) Alimony and separate maintenance payments;

(9) Annuities;

(10) Income from life insurance and endowment contracts;

(11) Pensions;

(12) Income from discharge of indebtedness;

(13) Distributive share of partnership gross income;

(14) Income in respect of a decedent; and

(15) Income from an interest in an estate or trust.

(b) Cross references For items specifically included in gross income, see part II (sec. 71 and following).

For items specifically excluded from gross income, see part III (sec. 101 and following)

7 CFR part 3

Title 7 -- Agriculture

Subtitle A -- Office of the Secretary of Agriculture

Part 3 -- Debt management

26 CFR part 1

Notes on Sec. 61

Something is missing here, Compensation for labor, "wages", etc...?

Parallel authorities for 26 USC 62 (from CFR)

26 CFR part 509

26 CFR part 513

26 CFR part 521

26 CFR part 1

26 CFR part 31

There appear to be no parallel authorities in CFR

for this section (26 USC 63).

There appear to be no parallel authorities in CFR

for this section (26 USC 64).

There appear to be no parallel authorities in CFR

for this section (26 USC 65).

There appear to be no parallel authorities in CFR

for this section (26 USC 66).

Parallel authorities for 26 USC 67 (from CFR)

26 CFR part 1

There appear to be no parallel authorities in CFR

for this section (26 USC 68).

Sec. 71. Alimony and separate maintenance payments

There appear to be no parallel authorities in CFR for this section (26 USC 71).

Sec. 72. Annuities; certain proceeds of endowment and life insurance contracts

Parallel authorities for 26 USC 72 (from CFR) 26 CFR part 1

Sec. 73. Services of child

There appear to be no parallel authorities in CFR for this section (26 USC 73).

Sec. 74. Prizes and awards

There appear to be no parallel authorities in CFR for this section (26 USC 74).

Sec. 75. Dealers in tax-exempt securities

There appear to be no parallel authorities in CFR for this section (26 USC 75).

Sec. 77. Commodity credit loans

There appear to be no parallel authorities in CFR for this section (26 USC 77).

Sec. 78. Dividends received from certain foreign corporations by domestic corporations choosing foreign tax credit

There appear to be no parallel authorities in CFR for this section (26 USC 78).

Sec. 79. Group-term life insurance purchased for employees

Parallel authorities for 26 USC 79 (from CFR) 26 CFR part 1

Sec. 80. Restoration of value of certain securities

There appear to be no parallel authorities in CFR for this section (26 USC 80).

Sec. 82. Reimbursement for expenses of moving

There appear to be no parallel authorities in CFR

for this section (26 USC 82).

Sec. 83. Property transferred in connection with performance of services

Notes on Sec. 83.

Sec. 84. Transfer of appreciated property to political organization

There appear to be no parallel authorities in CFR for this section (26 USC 84).

Sec. 85. Unemployment compensation

There appear to be no parallel authorities in CFR for this section (26 USC 85).

Sec. 86. Social security and tier 1 railroad retirement benefits

There appear to be no parallel authorities in CFR

for this section (26 USC 86).

Sec. 87. Alcohol fuel credit

There appear to be no parallel authorities in CFR

for this section (26 USC 87).

Sec. 88. Certain amounts with respect to nuclear decommissioning costs

There appear to be no parallel authorities in CFR

for this section (26 USC 88).

Sec. 90. Illegal Federal irrigation subsidies

There appear to be no parallel authorities in CFR

for this section (26 USC 90).

Sec. 101. Certain death benefits

Parallel authorities for 26 USC 101 (from CFR)

26 CFR part 1

Sec. 102. Gifts and inheritances

There appear to be no parallel authorities in CFR for this section (26 USC 102).

Sec. 103. Interest on State and local bonds

26 CFR part 1, 26 CFR part 5f

Sec. 104. Compensation for injuries or sickness

There appear to be no parallel authorities in CFR for this section (26 USC 104).

Sec. 105. Amounts received under accident and health plans

Parallel authorities for 26 USC 105 (from CFR) 26 CFR part 7, 26 CFR part 31

Sec. 106. Contributions by employer to accident and health plans

There appear to be no parallel authorities in CFR for this section (26 USC 106).

Sec. 107. Rental value of parsonages

There appear to be no parallel authorities in CFR for this section (26 USC 107).

Sec. 108. Income from discharge of indebtedness

Parallel authorities for 26 USC 108 (from CFR)

26 CFR part 1, 26 CFR part 301

Sec. 109. Improvements by lessee on lessor's property

There appear to be no parallel authorities in CFR for this section (26 USC 109).

Sec. 110. Qualified lessee construction allowances for short-term leases

There appear to be no parallel authorities in CFR for this section (26 USC 110).

Sec. 111. Recovery of tax benefit items

There appear to be no parallel authorities in CFR for this section (26 USC 111).

Sec. 112. Certain combat zone compensation of members of the Armed Forces

There appear to be no parallel authorities in CFR for this section (26 USC 112).

Sec. 114. Extraterritorial income

There appear to be no parallel authorities in CFR for this section (26 USC 114).

Sec. 115. Income of States, municipalities, etc.

There appear to be no parallel authorities in CFR for this section (26 USC 115).

Sec. 117. Qualified scholarships

There appear to be no parallel authorities in CFR for this section (26 USC 117).

Sec. 118. Contributions to the capital of a corporation

There appear to be no parallel authorities in CFR for this section (26 USC 118).

Sec. 119. Meals or lodging furnished for the convenience of the employer

There appear to be no parallel authorities in CFR for this section (26 USC 119).

Sec. 120. Amounts received under qualified group legal services plans

Parallel authorities for 26 USC 120 (from CFR)

26 CFR part 1

Sec. 121. Exclusion of gain from sale of principal residence

Parallel authorities for 26 USC 121 (from CFR) 26 CFR part 301

Sec. 122. Certain reduced uniformed services retirement pay

There appear to be no parallel authorities in CFR for this section (26 USC 122).

Sec. 123. Amounts received under insurance contracts for certain living expenses

There appear to be no parallel authorities in CFR for this section (26 USC 123).

Sec. 125. Cafeteria plans

There appear to be no parallel authorities in CFR for this section (26 USC 125).

Sec. 126. Certain cost-sharing payments

Parallel authorities for 26 USC 126 (from CFR) 7 CFR part 14, 26 CFR part 16a

Sec. 127. Educational assistance programs

There appear to be no parallel authorities in CFR for this section (26 USC 127).

Sec. 129. Dependent care assistance programs

Parallel authorities for 26 USC 129 (from CFR) 26 CFR part 1

Sec. 130. Certain personal injury liability assignments

There appear to be no parallel authorities in CFR for this section (26 USC 130).

Sec. 131. Certain foster care payments

There appear to be no parallel authorities in CFR for this section (26 USC 131).

Sec. 132. Certain fringe benefits

Parallel authorities for 26 USC 132 (from CFR) 26 CFR part 1, 26 CFR part 31, 26 CFR part 54

Sec. 134. Certain military benefits

There appear to be no parallel authorities in CFR for this section (26 USC 134).

Sec. 135. Income from United States savings bonds used to pay higher education tuition and fees

There appear to be no parallel authorities in CFR for this section (26 USC 135).

Sec. 136. Energy conservation subsidies provided by public utilities

There appear to be no parallel authorities in CFR for this section (26 USC 136).

Sec. 137. Adoption assistance programs

There appear to be no parallel authorities in CFR for this section (26 USC 137). Sec. 138. Medicare+Choice MSA

There appear to be no parallel authorities in CFR for this section (26 USC 138).

Sec. 139. Cross references to other Acts

There appear to be no parallel authorities in CFR for this section (26 USC 139).

PART IV - TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS

Subpart A Private Activity Bonds

Subpart B Requirements Applicable to All State and Local Bonds

Subpart C Definitions and Special Rules

Sec. 141. Private activity bond; qualified bond Parallel authorities for 26 USC 141 (from CFR) 26 CFR part 301

Parallel authorities for 26 USC 142 (from CFR) 26 CFR part 301

Parallel authorities for 26 USC 143 (from CFR) 26 CFR part 521, 26 CFR part 301

Parallel authorities for 26 USC 144 (from CFR) 26 CFR part 521

Parallel authorities for 26 USC 145 (from CFR) 26 CFR part 301

There appear to be no parallel authorities in CFR for this section (26 USC 146).

Parallel authorities for 26 USC 147 (from CFR)

26 CFR part 301

TITLE 26 Subtitle A CHAPTER 1 Subchapter B PART IV Subpart B

Subpart B - Requirements Applicable to All State and Local Bonds

Sec. 148. Arbitrage

Parallel authorities for 26 USC 148 (from CFR)

26 CFR part 1

Sec. 149. Bonds must be registered to be tax exempt; other requirements

Parallel authorities for 26 USC 149 (from CFR)

26 CFR part 1

TITLE 26- Subtitle A- CHAPTER 1- Subchapter B- PART IV- Subpart- C

Subpart C - Definitions and Special Rules

Sec. 150. Definitions and special rules

There appear to be no parallel authorities in CFR for this section (26 USC 150).

PART V - DEDUCTIONS FOR PERSONAL EXEMPTIONS

Sec. 151. Allowance of deductions for personal exemptions

There appear to be no parallel authorities in CFR for this section (26 USC 151).

Parallel authorities for 26 USC 152 (from CFR) 26 CFR part 1

There appear to be no parallel authorities in CFR for this section (26 USC 153).

PART VI - ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS

Sec. 161. Allowance of deductions

There appear to be no parallel authorities in CFR for this section (26 USC 161).

There appear to be no parallel authorities in CFR for this section (26 USC 162).

Interesting statute. Dealing with congressman

Parallel authorities for 26 USC 163 (from CFR)

26 CFR part 1, 26 CFR part 5f, 26 CFR part 13

There appear to be no parallel authorities in CFR for this section (26 USC 164).

Parallel authorities for 26 USC 165 (from CFR)

26 CFR part 1 26 CFR part 301

Parallel authorities for 26 USC 166 (from CFR)

26 CFR part 1

Parallel authorities for 26 USC 167 (from CFR)

26 CFR part 1, 26 CFR part 12

Parallel authorities for 26 USC 168 (from CFR)

26 CFR part 1, 26 CFR part 1, 26 CFR part 5c, 26 CFR part 301

Sec. 169. Amortization of pollution control facilities

Parallel authorities for 26 USC 169 (from CFR)

40 CFR part 20

Parallel authorities for 26 USC 170 (from CFR)

40 CFR part 20, 26 CFR part 1, 26 CFR part 11, 36 CFR part 67

Parallel authorities for 26 USC 171 (from CFR)

26 CFR part 1

There appear to be no parallel authorities in CFR for this section (26 USC 172).

There appear to be no parallel authorities in CFR for this section (26 USC 173).

There appear to be no parallel authorities in CFR for this section (26 USC 174).

There appear to be no parallel authorities in CFR for this section (26 USC 175).

There appear to be no parallel authorities in CFR for this section (26 USC 176).

There appear to be no parallel authorities in CFR for this section (26 USC 178).

Parallel authorities for 26 USC 179 (from CFR)

26 CFR part 1

Parallel authorities for 26 USC 179A (from CFR)

26 CFR part 1

Parallel authorities for 26 USC 180 (from CFR)

26 CFR part 1

There appear to be no parallel authorities in CFR for this section (26 USC 183).

There appear to be no parallel authorities in CFR for this section (26 USC 186).

Parallel authorities for 26 USC 190 (from CFR)

26 CFR part 7

There appear to be no parallel authorities in CFR for this section (26 USC 192).

Parallel authorities for 26 USC 193 (from CFR) 26 CFR part 1

Parallel authorities for 26 USC 194 (from CFR)

26 CFR part 1

There appear to be no parallel authorities in CFR for this section (26 USC 194A).

There appear to be no parallel authorities in CFR for this section (26 USC 195).

There appear to be no parallel authorities in CFR for this section (26 USC 196).

Parallel authorities for 26 USC 197 (from CFR)

26 CFR part 1

There appear to be no parallel authorities in CFR for this section (26 USC 198).

PART VII - ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS

Sec. 211. Allowance of deductions

Parallel authorities for 26 USC 211 (from CFR)

26 CFR part 521

There appear to be no parallel authorities in CFR for this section (26 USC 212).

There appear to be no parallel authorities in CFR for this section (26 USC 213).

Parallel authorities for 26 USC 215 (from CFR)

26 CFR part 1

Parallel authorities for 26 USC 216 (from CFR)

26 CFR part 1, 26 CFR part 301

Parallel authorities for 26 USC 217 (from CFR)

26 CFR part 1

Parallel authorities for 26 USC 219 (from CFR)

26 CFR part 301

Sec. 220. Archer MSAs

Parallel authorities for 26 USC 220 (from CFR)

31 CFR part 346

Sec. 221. Interest on education loans

There appear to be no parallel authorities in CFR for this section (26 USC 221).

Sec. 222. Cross reference

There appear to be no parallel authorities in CFR for this section (26 USC 222).

PART VIII - SPECIAL DEDUCTIONS FOR CORPORATIONS

Sec. 241. Allowance of special deductions

There appear to be no parallel authorities in CFR for this section (26 USC 241).

Sec. 243. Dividends received by corporations

There appear to be no parallel authorities in CFR for this section (26 USC 243).

Sec. 244. Dividends received on certain preferred stock

There appear to be no parallel authorities in CFR for this section (26 USC 244).

Sec. 245. Dividends received from certain foreign corporations

Parallel authorities for 26 USC 245 (from CFR) 26 CFR part 301

Sec. 246. Rules applying to deductions for dividends received

Parallel authorities for 26 USC 246 (from CFR) 26 CFR part 1

Sec. 246A. Dividends received deduction reduced where portfolio stock is debt financed

There appear to be no parallel authorities in CFR for this section (26 USC 246A).

Sec. 247. Dividends paid on certain preferred stock of public utilities

There appear to be no parallel authorities in CFR for this section (26 USC 247).

Sec. 248. Organizational expenditures

There appear to be no parallel authorities in CFR for this section (26 USC 248).

Sec. 249. Limitation on deduction of bond premium on repurchase

There appear to be no parallel authorities in CFR for this section (26 USC 249).

PART IX - ITEMS NOT DEDUCTIBLE

Sec. 261. General rule for disallowance of deductions

There appear to be no parallel authorities in CFR for this section (26 USC 261).

Sec. 262. Personal, living, and family expenses

There appear to be no parallel authorities in CFR for this section (26 USC 262).

Sec. 263. Capital expenditures

Parallel authorities for 26 USC 263 (from CFR)

26 CFR part 1

26 CFR part 12

26 CFR part 301

Sec. 263A. Capitalization and inclusion in inventory costs of certain expenses

Parallel authorities for 26 USC 263A (from CFR)

26 CFR part 1

26 CFR part 301

Sec. 264. Certain amounts paid in connection with insurance contracts

There appear to be no parallel authorities in CFR for this section (26 USC 264).

Sec. 265. Expenses and interest relating to tax-exempt income

There appear to be no parallel authorities in CFR for this section (26 USC 265).

Sec. 266. Carrying charges

There appear to be no parallel authorities in CFR for this section (26 USC 266).

Sec. 267. Losses, expenses, and interest with respect to transactions between related taxpayers

Parallel authorities for 26 USC 267 (from CFR)

26 CFR part 1

Sec. 268. Sale of land with unharvested crop

There appear to be no parallel authorities in CFR for this section (26 USC 268).

Sec. 269. Acquisitions made to evade or avoid income tax

There appear to be no parallel authorities in CFR for this section (26 USC 269).

Sec. 269A. Personal service corporations formed or availed of to avoid or evade income tax

There appear to be no parallel authorities in CFR for this section (26 USC 269A).

Sec. 269B. Stapled entities

There appear to be no parallel authorities in CFR for this section (26 USC 269B).

Sec. 271. Debts owed by political parties, etc.

There appear to be no parallel authorities in CFR for this section (26 USC 271).

Sec. 272. Disposal of coal or domestic iron ore

There appear to be no parallel authorities in CFR for this section (26 USC 272).

Sec. 273. Holders of life or terminable interest

There appear to be no parallel authorities in CFR for this section (26 USC 273).

Sec. 274. Disallowance of certain entertainment, etc., expenses

Parallel authorities for 26 USC 274 (from CFR) 26 CFR part 1

Sec. 275. Certain taxes

There appear to be no parallel authorities in CFR for this section (26 USC 275).

Sec. 276. Certain indirect contributions to political parties

There appear to be no parallel authorities in CFR for this section (26 USC 276).

Sec. 277. Deductions incurred by certain membership organizations in transactions with members

There appear to be no parallel authorities in CFR for this section (26 USC 277).

Sec. 279. Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation

There appear to be no parallel authorities in CFR for this section (26 USC 279).

Sec. 280A. Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.

There appear to be no parallel authorities in CFR for this section (26 USC 280A).

Sec. 280B. Demolition of structures

There appear to be no parallel authorities in CFR for this section (26 USC 280B).

Sec. 280C. Certain expenses for which credits are allowable

Parallel authorities for 26 USC 280C (from CFR)

26 CFR part 1

Sec. 280E. Expenditures in connection with the illegal sale of drugs

There appear to be no parallel authorities in CFR for this section (26 USC 280E).

Sec. 280F. Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes

Parallel authorities for 26 USC 280F (from CFR)

26 CFR part 1

Sec. 280G. Golden parachute payments

There appear to be no parallel authorities in CFR for this section (26 USC 280G).

Sec. 280H. Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years

There appear to be no parallel authorities in CFR for this section (26 USC 280H).

PART X TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS

Sec. 281. Terminal railroad corporations and their shareholders

There appear to be no parallel authorities in CFR for this section (26 USC 281).

PART XI SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS

Sec. 291. Special rules relating to corporate preference items

There appear to be no parallel authorities in CFR for this section (26 USC 291).

Subchapter C - Corporate Distributions and Adjustments

PART I - DISTRIBUTIONS BY CORPORATIONS

Subpart A - Effects on Recipients

Sec. 301. Distributions of property

Parallel authorities for 26 USC 301 (from CFR)

26 CFR part 1

Sec. 302. Distributions in redemption of stock

Parallel authorities for 26 USC 302 (from CFR)

26 CFR part 1

Sec. 303. Distributions in redemption of stock to pay death taxes

There appear to be no parallel authorities in CFR for this section (26 USC 303).

Sec. 304. Redemption through use of related corporations

Parallel authorities for 26 USC 304 (from CFR)

26 CFR part 1

Sec. 305. Distributions of stock and stock rights

Parallel authorities for 26 USC 305 (from CFR)

26 CFR part 13

Sec. 306. Dispositions of certain stock

There appear to be no parallel authorities in CFR for this section (26 USC 306).

Sec. 307. Basis of stock and stock rights acquired in distributions

There appear to be no parallel authorities in CFR for this section (26 USC 307).

TITLE 26 Subtitle A CHAPTER 1 Subchapter C PART I Subpart B

Subpart B Effects on Corporation

Sec. 311. Taxability of corporation on distribution

There appear to be no parallel authorities in CFR for this section (26 USC 311).

Sec. 312. Effect on earnings and profits

There appear to be no parallel authorities in CFR for this section (26 USC 312).

Subpart C Definitions; Constructive Ownership of Stock

Sec. 316. Dividend defined

There appear to be no parallel authorities in CFR for this section (26 USC 316).

Sec. 317. Other definitions

There appear to be no parallel authorities in CFR for this section (26 USC 317).

Sec. 318. Constructive ownership of stock

There appear to be no parallel authorities in CFR for this section (26 USC 318).

Subpart A Effects on Recipients

Sec. 331. Gain or loss to shareholders in corporate liquidations

There appear to be no parallel authorities in CFR for this section (26 USC 331).

Sec. 332. Complete liquidations of subsidiaries

There appear to be no parallel authorities in CFR for this section (26 USC 332).

Sec. 334. Basis of property received in liquidations

There appear to be no parallel authorities in CFR for this section (26 USC 334).

Subpart B Effects on Corporation

Sec. 336. Gain or loss recognized on property distributed in complete liquidation

There appear to be no parallel authorities in CFR for this section (26 USC 336).

Sec. 337. Nonrecognition for property distributed to parent in complete liquidation of subsidiary

Parallel authorities for 26 USC 337 (from CFR)

26 CFR part 1

Sec. 338. Certain stock purchases treated as asset acquisitions

Parallel authorities for 26 USC 338 (from CFR) 26 CFR part 1, 26 CFR part 602

Subpart C - Collapsible Corporations

Sec. 341. Collapsible corporations

There appear to be no parallel authorities in CFR for this section (26 USC 341).

Subpart D - Definition and Special Rule

Sec. 346. Definition and special rule

There appear to be no parallel authorities in CFR for this section (26 USC 346).

TITLE 26 Subtitle A CHAPTER 1 Subchapter C PART III

PART III - CORPORATE ORGANIZATIONS AND REORGANIZATIONS

Subpart A - Corporate Organizations

Sec. 351. Transfer to corporation controlled by transferor

Parallel authorities for 26 USC 351 (from CFR) 26 CFR part 1

TITLE 26 Subtitle A CHAPTER 1 Subchapter C PART III Subpart B

Subpart B - Effects on Shareholders and Security Holders

Sec. 354. Exchanges of stock and securities in certain reorganizations

There appear to be no parallel authorities in CFR for this section (26 USC 354).

Sec. 355. Distribution of stock and securities of a controlled corporation

There appear to be no parallel authorities in CFR for this section (26 USC 355).

Sec. 356. Receipt of additional consideration

There appear to be no parallel authorities in CFR for this section (26 USC 356).

Sec. 357. Assumption of liability

There appear to be no parallel authorities in CFR for this section (26 USC 357).

Sec. 358. Basis to distributees

There appear to be no parallel authorities in CFR for this section (26 USC 358).

TITLE 26 Subtitle A CHAPTER 1 Subchapter C PART III Subpart C

Subpart C - Effects on Corporation

Sec. 361. Nonrecognition of gain or loss to corporations; treatment of distributions

There appear to be no parallel authorities in CFR for this section (26 USC 361).

Sec. 362. Basis to corporations

Parallel authorities for 26 USC 362 (from CFR)

26 CFR part 1

TITLE 26 Subtitle A CHAPTER 1 Subchapter C PART III Subpart D

Subpart D - Special Rule; Definitions

Sec. 367. Foreign corporations

Parallel authorities for 26 USC 367 (from CFR)

26 CFR part 1

26 CFR part 7

26 CFR part 301

Sec. 368. Definitions relating to corporate reorganizations

There appear to be no parallel authorities in CFR for this section (26 USC 368).

TITLE 26 Subtitle A CHAPTER 1 Subchapter C PART V

PART V - CARRYOVERS

Sec. 381. Carryovers in certain corporate acquisitions Parallel authorities for 26 USC 381 (from CFR)

26 CFR part 1

Sec. 382. Limitation on net operating loss carryforwards and certain built-in losses following ownership change

Parallel authorities for 26 USC 382 (from CFR)

26 CFR part 1

Sec. 383. Special limitations on certain excess credits, etc.

Parallel authorities for 26 USC 383 (from CFR)

26 CFR part 1

Sec. 384. Limitation on use of preacquisition losses to offset built-in gains

There appear to be no parallel authorities in CFR for this section (26 USC 384).

PART VI - TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS

Subpart C Effects on Corporation

Sec. 385. Treatment of certain interests in corporations as stock or indebtedness

Parallel authorities for 26 USC 385 (from CFR)

26 CFR part 1

TITLE 26 Subtitle A CHAPTER 1 Subchapter D

Subchapter D - Deferred Compensation, Etc.

TITLE 26 Subtitle A CHAPTER 1 Subchapter D PART I

PART I - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.

TITLE 26 Subtitle A CHAPTER 1 Subchapter D PART I Subpart A

Subpart A - General Rule

Sec. 401 Qualified pension, profit-sharing, and stock bonus plans

Parallel authorities for 26 USC 401 (from CFR)

26 CFR part 11, 26 CFR part 1

Sec. 402. Taxability of beneficiary of employees' trust Parallel authorities for 26 USC 402 (from CFR)

26 CFR part 11

Sec. 403. Taxation of employee annuities

There appear to be no parallel authorities in CFR for this section (26 USC 403).

Sec. 404. Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan

There appear to be no parallel authorities in CFR for this section (26 USC 404).

Sec. 404A. Deduction for certain foreign deferred compensation plans

There appear to be no parallel authorities in CFR for this section (26 USC 404A).

Sec. 406. Employees of foreign affiliates covered by section 3121l agreements

There appear to be no parallel authorities in CFR for this section (26 USC 406).

Sec. 407. Certain employees of domestic subsidiaries engaged in business outside the United States

There appear to be no parallel authorities in CFR for this section (26 USC 407).

Sec. 408. Individual retirement accounts

Parallel authorities for 26 USC 408 (from CFR)

26 CFR part 11

Sec. 408A. Roth IRAs

There appear to be no parallel authorities in CFR for this section (26 USC 408A).

Sec. 409. Qualifications for tax credit employee stock ownership plans

There appear to be no parallel authorities in CFR for this section (26 USC 409).

Subpart B - Special Rules

Sec. 410. Minimum participation standards

Parallel authorities for 26 USC 410 (from CFR)

29 CFR part 2530

26 CFR part 1

26 CFR part 11

Sec. 411. Minimum vesting standards

Parallel authorities for 26 USC 411 (from CFR)

29 CFR part 2530

26 CFR part 1

Sec. 412. Minimum funding standards

Parallel authorities for 26 USC 412 (from CFR)

29 CFR part 2530

26 CFR part 1

26 CFR part 11

Sec. 413. Collectively bargained plans, etc.

Parallel authorities for 26 USC 413 (from CFR)

29 CFR part 2530

Sec. 414. Definitions and special rules

Parallel authorities for 26 USC 414 (from CFR)

29 CFR part 2530

26 CFR part 1

26 CFR part 11

Sec. 415. Limitations on benefits and contribution under qualified plans

Parallel authorities for 26 USC 415 (from CFR)

26 CFR part 1, 26 CFR part 11

Sec. 416. Special rules for top-heavy plans

There appear to be no parallel authorities in CFR for this section (26 USC 416).

Sec. 417. Definitions and special rules for purposes of minimum survivor annuity requirements

Parallel authorities for 26 USC 417 (from CFR)

26 CFR part 1

Subpart C - Special Rules for Multiemployer Plans

Sec. 418. Reorganization status

There appear to be no parallel authorities in CFR for this section (26 USC 418).

Sec. 418A. Notice of reorganization and funding requirements

There appear to be no parallel authorities in CFR for this section (26 USC 418A).

Sec. 418B. Minimum contribution requirement

There appear to be no parallel authorities in CFR for this section (26 USC 418B).

Sec. 418C. Overburden credit against minimum contribution requirement

There appear to be no parallel authorities in CFR for this section (26 USC 418C).

Sec. 418D. Adjustments in accrued benefits

There appear to be no parallel authorities in CFR for this section (26 USC 418D).

Sec. 418E. Insolvent plans

There appear to be no parallel authorities in CFR for this section (26 USC 418E).

Subpart D - Treatment of Welfare Benefit Funds

Sec. 419. Treatment of funded welfare benefit plans

There appear to be no parallel authorities in CFR for this section (26 USC 419).

Sec. 419A. Qualified asset account; limitation on additions to account

There appear to be no parallel authorities in CFR for this section (26 USC 419A).

Subpart E - Treatment of Transfers to Retiree Health Accounts

Sec. 420. Transfers of excess pension assets to retiree health accounts

There appear to be no parallel authorities in CFR for this section (26 USC 420).

PART II - CERTAIN STOCK OPTIONS

Sec. 421. General rules

There appear to be no parallel authorities in CFR for this section (26 USC 421).

Sec. 422. Incentive stock options

Parallel authorities for 26 USC 422 (from CFR)

26 CFR part 1, 26 CFR part 48

Sec. 423. Employee stock purchase plans

There appear to be no parallel authorities in CFR for this section (26 USC 423).

Sec. 424. Definitions and special rules

There appear to be no parallel authorities in CFR for this section (26 USC 424).

PART I - ACCOUNTING PERIODS

Sec. 441. Period for computation of taxable income

Parallel authorities for 26 USC 441 (from CFR)

26 CFR part 1

Sec. 442. Change of annual accounting period

There appear to be no parallel authorities in CFR for this section (26 USC 442).

Sec. 443. Returns for a period of less than 12 months

There appear to be no parallel authorities in CFR for this section (26 USC 443).

Sec. 444. Election of taxable year other than required taxable year

Parallel authorities for 26 USC 444 (from CFR)

26 CFR part 1

Subpart A - Methods of Accounting in General

Sec. 446. General rule for methods of accounting

Parallel authorities for 26 USC 446 (from CFR)

26 CFR part 1

Sec. 447. Method of accounting for corporations engaged in farming

There appear to be no parallel authorities in CFR for this section (26 USC 447).

Sec. 448. Limitation on use of cash method of accounting

Parallel authorities for 26 USC 448 (from CFR)

26 CFR part 301

Sec. 451. General rule for taxable year of inclusion

There appear to be no parallel authorities in CFR for this section (26 USC 451).

Sec. 453. Installment method

Parallel authorities for 26 USC 453 (from CFR)

26 CFR part 15a

Sec. 453A. Special rules for nondealers

Parallel authorities for 26 USC 453A (from CFR)

26 CFR part 1

Sec. 453B. Gain or loss disposition of installment obligations

There appear to be no parallel authorities in CFR for this section (26 USC 453B).

Sec. 454. Obligations issued at discount

There appear to be no parallel authorities in CFR for this section (26 USC 454).

Sec. 455. Prepaid subscription income

There appear to be no parallel authorities in CFR for this section (26 USC 455).

Sec. 456. Prepaid dues income of certain membership organizations

There appear to be no parallel authorities in CFR for this section (26 USC 456).

Sec. 457. Deferred compensation plans of State and local governments and tax-exempt organizations

There appear to be no parallel authorities in CFR for this section (26 USC 457).

Sec. 458. Magazines, paperbacks, and records returned after the close of the taxable year

Parallel authorities for 26 USC 458 (from CFR)

26 CFR part 1

Sec. 460. Special rules for long-term contracts

Parallel authorities for 26 USC 460 (from CFR)

26 CFR part 1, 26 CFR part 301

Sec. 461. General rule for taxable year of deduction

Parallel authorities for 26 USC 461 (from CFR)

26 CFR part 1

Sec. 464. Limitations on deductions for certain farming

There appear to be no parallel authorities in CFR for this section (26 USC 464).

Sec. 465. Deductions limited to amount at risk

Parallel authorities for 26 USC 465 (from CFR)

26 CFR part 1

Sec. 467. Certain payments for the use of property or services

Parallel authorities for 26 USC 467 (from CFR)

26 CFR part 1

Sec. 468. Special rules for mining and solid waste reclamation and closing costs

There appear to be no parallel authorities in CFR for this section (26 USC 468).

Sec. 468A. Special rules for nuclear decommissioning costs

Parallel authorities for 26 USC 468A (from CFR)

26 CFR part 1

Sec. 468B. Special rules for designated settlement funds

Parallel authorities for 26 USC 468B (from CFR)

26 CFR part 1, 26 CFR part 301

Sec. 469. Passive activity losses and credits limited

Parallel authorities for 26 USC 469 (from CFR)

26 CFR part 1, 26 CFR part 301

Sec. 471. General rule for inventories

Parallel authorities for 26 USC 471 (from CFR)

26 CFR part 1

Sec. 472. Last-in, first-out inventories

There appear to be no parallel authorities in CFR for this section (26 USC 472).

Sec. 473. Qualified liquidations of LIFO inventories

There appear to be no parallel authorities in CFR for this section (26 USC 473).

Sec. 474. Simplified dollar-value LIFO method for certain small businesses

Parallel authorities for 26 USC 474 (from CFR)

26 CFR part 301

Sec. 475. Mark to market accounting method for dealers in securities

Parallel authorities for 26 USC 475 (from CFR)

26 CFR part 1

Sec. 481. Adjustments required by changes in method of accounting

There appear to be no parallel authorities in CFR for this section (26 USC 481).

Sec. 482. Allocation of income and deductions among taxpayers

Parallel authorities for 26 USC 482 (from CFR)

26 CFR part 1

Sec. 483. Interest on certain deferred payments

Parallel authorities for 26 USC 483 (from CFR)

26 CFR part 1

PART I GENERAL RULE

Sec. 501. Exemption from tax on corporations, certain trusts, etc.

Parallel authorities for 26 USC 501 (from CFR)

32 CFR part 736

34 CFR part 73

46 CFR part 502

Sec. 502. Feeder organizations

There appear to be no parallel authorities in CFR for this section (26 USC 502).

Sec. 503. Requirements for exemption

There appear to be no parallel authorities in CFR for this section (26 USC 503).

Sec. 504. Status after organization ceases to qualify for exemption under section 501c3 because of substantial lobbying or because of political activities

There appear to be no parallel authorities in CFR for this section (26 USC 504).

Sec. 505. Additional requirements for organizations described in paragraph 9, 17, or 20 of section 501c

There appear to be no parallel authorities in CFR for this section (26 USC 505).

PART II - PRIVATE FOUNDATIONS

Sec. 507. Termination of private foundation status

There appear to be no parallel authorities in CFR for this section (26 USC 507).

Sec. 508. Special rules with respect to section 501c3 organizations

There appear to be no parallel authorities in CFR for this section (26 USC 508).

Sec. 509. Private foundation defined

There appear to be no parallel authorities in CFR for this section (26 USC 509).

TITLE 26 Subtitle A CHAPTER 1 Subchapter F PART III

PART III - TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS

Sec. 511. Imposition of tax on unrelated business income of charitable, etc., organizations

There appear to be no parallel authorities in CFR for this section (26 USC 511).

Sec. 512. Unrelated business taxable income

There appear to be no parallel authorities in CFR for this section (26 USC 512).

Sec. 513. Unrelated trade or business

There appear to be no parallel authorities in CFR for this section (26 USC 513).

Sec. 514. Unrelated debt-financed income

There appear to be no parallel authorities in CFR for this section (26 USC 514).

Sec. 515. Taxes of foreign countries and possessions of the United States

There appear to be no parallel authorities in CFR for this section (26 USC 515).

PART IV - FARMERS' COOPERATIVES

Sec. 521. Exemption of farmers' cooperatives from tax

There appear to be no parallel authorities in CFR for this section (26 USC 521).

PART V - SHIPOWNERS' PROTECTION AND INDEMNITY ASSOCIATIONS

Sec. 526. Shipowners' protection and indemnity associations

There appear to be no parallel authorities in CFR for this section (26 USC 526).

PART VI - POLITICAL ORGANIZATIONS

Sec. 527. Political organizations

Parallel authorities for 26 USC 527 (from CFR)

26 CFR part 1

PART VII - CERTAIN HOMEOWNERS ASSOCIATIONS

Sec. 528. Certain homeowners associations

There appear to be no parallel authorities in CFR for this section (26 USC 528).

PART VIII - HIGHER EDUCATION SAVINGS ENTITIES

Sec. 529. Qualified State tuition programs

There appear to be no parallel authorities in CFR for this section (26 USC 529).

Sec. 530. Education individual retirement accounts

There appear to be no parallel authorities in CFR for this section (26 USC 530).

Subchapter G - Corporations Used to Avoid Income Tax on Shareholders

PART I - CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS

Sec. 531. Imposition of accumulated earnings tax

There appear to be no parallel authorities in CFR for this section (26 USC 531).

Sec. 532. Corporations subject to accumulated earnings tax

There appear to be no parallel authorities in CFR for this section (26 USC 532).

Sec. 533. Evidence of purpose to avoid income tax

There appear to be no parallel authorities in CFR for this section (26 USC 533).

Sec. 534. Burden of proof

There appear to be no parallel authorities in CFR for this section (26 USC 534).

Sec. 535.Accumulated taxable income

There appear to be no parallel authorities in CFR for this section (26 USC 535).

Sec. 536. Income not placed on annual basis

There appear to be no parallel authorities in CFR for this section (26 USC 536).

Sec. 537. Reasonable needs of the business

There appear to be no parallel authorities in CFR for this section (26 USC 537).

PART II - PERSONAL HOLDING COMPANIES

Sec. 541. Imposition of personal holding company tax

There appear to be no parallel authorities in CFR for this section (26 USC 541).

Sec. 542. Definition of personal holding company

There appear to be no parallel authorities in CFR for this section (26 USC 542).

Sec. 543. Personal holding company income

There appear to be no parallel authorities in CFR for this section (26 USC 543).

Sec. 544. Rules for determining stock ownership

There appear to be no parallel authorities in CFR for this section (26 USC 544).

Sec. 545. Undistributed personal holding company income

There appear to be no parallel authorities in CFR for this section (26 USC 545).

Sec. 546. Income not placed on annual basis

There appear to be no parallel authorities in CFR for this section (26 USC 546).

Sec. 547. Deduction for deficiency dividends

Parallel authorities for 26 USC 547 (from CFR)

26 CFR part 1

Sec. 551. Foreign personal holding company income taxed to United States shareholders

There appear to be no parallel authorities in CFR for this section (26 USC 551).

Sec. 552. Definition of foreign personal holding company

There appear to be no parallel authorities in CFR for this section (26 USC 552).

Sec. 553. Foreign personal holding company income

There appear to be no parallel authorities in CFR for this section (26 USC 553).

Sec. 554. Stock ownership

There appear to be no parallel authorities in CFR for this section (26 USC 554).

Sec. 555. Gross income of foreign personal holding companies

There appear to be no parallel authorities in CFR for this section (26 USC 555).

Sec. 556. Undistributed foreign personal holding company income

There appear to be no parallel authorities in CFR for this section (26 USC 556).

Sec. 557. Income not placed on annual basis

There appear to be no parallel authorities in CFR for this section (26 USC 557).

Sec. 558. Returns of officers, directors, and shareholders of foreign personal holding companies

There appear to be no parallel authorities in CFR for this section (26 USC 558).

For provisions relating to returns of officers, directors, and shareholders of foreign personal holding companies, see section 6035

PART IV - DEDUCTION FOR DIVIDENDS PAID

Sec. 561. Definition of deduction for dividends paid

There appear to be no parallel authorities in CFR for this section (26 USC 561).

Sec. 562. Rules applicable in determining dividends eligible for dividends paid deduction

There appear to be no parallel authorities in CFR for this section (26 USC 562).

Sec. 563. Rules relating to dividends paid after close of taxable year

There appear to be no parallel authorities in CFR for this section (26 USC 563).

Sec. 564. Dividend carryover

There appear to be no parallel authorities in CFR for this section (26 USC 564).

Sec. 565. Consent dividends

There appear to be no parallel authorities in CFR for this section (26 USC 565).

TITLE 26 Subtitle A CHAPTER 1 Subchapter H

Subchapter H - Banking Institutions

PART I RULES OF GENERAL APPLICA- TION TO BANKING INSTITUTIONS

PART I - RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS

Sec. 581. Definition of bank

There appear to be no parallel authorities in CFR for this section (26 USC 581).

Sec. 582. Bad debts, losses, and gains with respect to securities held by financial institutions

There appear to be no parallel authorities in CFR for this section (26 USC 582).

Sec. 584. Common trust funds

There appear to be no parallel authorities in CFR for this section (26 USC 584).

Sec. 585. Reserves for losses on loans of banks

Parallel authorities for 26 USC 585 (from CFR)

26 CFR part 1

26 CFR part 301

PART II - MUTUAL SAVINGS BANKS, ETC.

Sec. 591. Deduction for dividends paid on deposits

There appear to be no parallel authorities in CFR for this section (26 USC 591).

Sec. 593. Reserves for losses on loans

There appear to be no parallel authorities in CFR for this section (26 USC 593).

Sec. 594. Alternative tax for mutual savings banks conducting life insurance business

There appear to be no parallel authorities in CFR for this section (26 USC 594).

Sec. 597. Treatment of transactions in which Federal financial assistance provided

Parallel authorities for 26 USC 597 (from CFR)

26 CFR part 1

26 CFR part 301

PART I - DEDUCTIONS

Sec. 611. Allowance of deduction for depletion

There appear to be no parallel authorities in CFR for this section (26 USC 611).

Sec. 612. Basis for cost depletion

There appear to be no parallel authorities in CFR for this section (26 USC 612).

Sec. 613. Percentage depletion

There appear to be no parallel authorities in CFR for this section (26 USC 613).

Sec. 613A. Limitations on percentage depletion in case of oil and gas wells

There appear to be no parallel authorities in CFR for this section (26 USC 613A).

Sec. 614. Definition of property

There appear to be no parallel authorities in CFR for this section (26 USC 614).

Sec. 616. Development expenditures

Parallel authorities for 26 USC 616 (from CFR)

26 CFR part 301

Sec. 617. Deduction and recapture of certain mining exploration expenditures

Parallel authorities for 26 USC 617 (from CFR)

26 CFR part 301

Sec. 631. Gain or loss in the case of timber, coal, or domestic iron ore

There appear to be no parallel authorities in CFR for this section (26 USC 631).

PART IV - MINERAL PRODUCTION PAYMENTS

Sec. 636. Income tax treatment of mineral production payments

There appear to be no parallel authorities in CFR for this section (26 USC 636).

PART V - CONTINENTAL SHELF AREAS

Sec. 638. Continental shelf areas

There appear to be no parallel authorities in CFR for this section (26 USC 638).

TITLE 26 Subtitle A CHAPTER 1 Subchapter J

Subchapter J - Estates, Trusts, Beneficiaries, and Decedents

PART I ESTATES, TRUSTS, AND BENEFICIARIES

PART I - ESTATES, TRUSTS, AND BENEFICIARIES

Subpart A General Rules for Taxation of Estates and Trusts

Subpart A - General Rules for Taxation of Estates and Trusts

Sec. 641 Imposition of tax

There appear to be no parallel authorities in CFR for this section (26 USC 641).

Sec. 642. Special rules for credits and deductions

Parallel authorities for 26 USC 642 (from CFR)

26 CFR part 1

26 CFR part 11

Sec. 643. Definitions applicable to subparts A, B, C, and D

Parallel authorities for 26 USC 643 (from CFR)

26 CFR part 301

Sec. 644. Taxable year of trusts

There appear to be no parallel authorities in CFR for this section (26 USC 644).

Sec. 645. Certain revocable trusts treated as part of estate

There appear to be no parallel authorities in CFR for this section (26 USC 645).

Subpart B - Trusts Which Distribute Current Income Only

Sec. 651. Deduction for trusts distributing current income only

There appear to be no parallel authorities in CFR for this section (26 USC 651).

Sec. 652. Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only

There appear to be no parallel authorities in CFR for this section (26 USC 652).

Subpart C - Estates and Trusts Which May Accumulate Income or Which Distribute Corpus

Sec. 661. Deduction for estates and trusts accumulating income or distributing corpus

There appear to be no parallel authorities in CFR for this section (26 USC 661).

Sec. 662. Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus

There appear to be no parallel authorities in CFR for this section (26 USC 662).

Sec. 663. Special rules applicable to sections 661 and 662

There appear to be no parallel authorities in CFR for this section (26 USC 663).

Sec. 664. Charitable remainder trusts

Parallel authorities for 26 USC 664 (from CFR)

26 CFR part 1

Subpart D - Treatment of Excess Distributions by Trusts

Sec. 665 Definitions applicable to subpart D

There appear to be no parallel authorities in CFR for this section (26 USC 665).

Sec. 666. Accumulation distribution allocated to preceding years

There appear to be no parallel authorities in CFR for this section (26 USC 666).

Sec. 667. Treatment of amounts deemed distributed by trust in preceding years

There appear to be no parallel authorities in CFR for this section (26 USC 667).

Sec. 668. Interest charge on accumulation distributions from foreign trusts

There appear to be no parallel authorities in CFR for this section (26 USC 668).

Subpart E - Grantors and Others Treated as Substantial Owners

Sec. 671. Trust income, deductions, and credits attributable to grantors and others as substantial owners

There appear to be no parallel authorities in CFR for this section (26 USC 671).

Sec. 672. Definitions and rules

There appear to be no parallel authorities in CFR for this section (26 USC 672).

Sec. 673. Reversionary interests

There appear to be no parallel authorities in CFR for this section (26 USC 673).

Sec. 674. Power to control beneficial enjoyment

There appear to be no parallel authorities in CFR for this section (26 USC 674).

Sec. 675. Administrative powers

There appear to be no parallel authorities in CFR for this section (26 USC 675).

Sec. 676. Power to revoke

There appear to be no parallel authorities in CFR for this section (26 USC 676).

Sec. 677. Income for benefit of grantor

There appear to be no parallel authorities in CFR for this section (26 USC 677).

Sec. 678. Person other than grantor treated as substantial owner

There appear to be no parallel authorities in CFR for this section (26 USC 678).

Sec. 679. Foreign trusts having one or more United States beneficiaries

There appear to be no parallel authorities in CFR for this section (26 USC 679).

Subpart F - Miscellaneous

Sec. 681. Limitation on charitable deduction

There appear to be no parallel authorities in CFR for this section (26 USC 681).

Sec. 682. Income of an estate or trust in case of divorce, etc.

There appear to be no parallel authorities in CFR for this section (26 USC 682).

Sec. 683. Use of trust as an exchange fund

There appear to be no parallel authorities in CFR for this section (26 USC 683).

Sec. 684 Recognition of gain on certain transfers to certain foreign trusts and estates

There appear to be no parallel authorities in CFR for this section (26 USC 684).

Sec. 685. Treatment of funeral trusts

There appear to be no parallel authorities in CFR for this section (26 USC 685).

PART II - INCOME IN RESPECT OF DECEDENTS

Sec. 691. Recipients of income in respect of decedents

There appear to be no parallel authorities in CFR for this section (26 USC 691).

Sec. 692. Income taxes on members of Armed Forces on death

There appear to be no parallel authorities in CFR for this section (26 USC 692).

PART I DETERMINATION OF TAX LIABILITY

Sec. 701. Partners, not partnership, subject to tax

Parallel authorities for 26 USC 701 (from CFR)

26 CFR part 1

Sec. 702. Income and credits of partner

Parallel authorities for 26 USC 702 (from CFR)

26 CFR part 1

Sec. 703. Partnership computations

Parallel authorities for 26 USC 703 (from CFR)

26 CFR part 1

Sec. 704. Partner's distributive share

Parallel authorities for 26 USC 704 (from CFR)

26 CFR part 1

26 CFR part 1

Sec. 705. Determination of basis of partner's interest

Parallel authorities for 26 USC 705 (from CFR)

26 CFR part 1

Sec. 706. Taxable years of partner and partnership

Parallel authorities for 26 USC 706 (from CFR)

26 CFR part 1

Sec. 707. Transactions between partner and partnership

Parallel authorities for 26 USC 707 (from CFR)

26 CFR part 1

Sec. 708. Continuation of partnership

Parallel authorities for 26 USC 708 (from CFR)

26 CFR part 1

Sec. 709. Treatment of organization and syndication fees

Parallel authorities for 26 USC 709 (from CFR)

26 CFR part 1

PART II CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS

Subpart A Contributions to a Partnership

Sec. 721. Nonrecognition of gain or loss on contribution

Parallel authorities for 26 USC 721 (from CFR)

26 CFR part 1

Sec. 722. Basis of contributing partner's interest

Parallel authorities for 26 USC 722 (from CFR)

26 CFR part 1

Sec. 723. Basis of property contributed to partnership

Parallel authorities for 26 USC 723 (from CFR)

26 CFR part 1

Sec. 724. Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property

Parallel authorities for 26 USC 724 (from CFR)

26 CFR part 1

Subpart B Distributions by a Partnership

Sec. 731. Extent of recognition of gain or loss on distribution

Parallel authorities for 26 USC 731 (from CFR)

26 CFR part 1

Sec. 732. Basis of distributed property other than money

Parallel authorities for 26 USC 732 (from CFR)

26 CFR part 1

Sec. 733. Basis of distributee partner's interest

Parallel authorities for 26 USC 733 (from CFR)

26 CFR part 1

Sec. 734. Optional adjustment to basis of undistributed partnership property

Parallel authorities for 26 USC 734 (from CFR)

26 CFR part 1

Sec. 735. Character of gain or loss on disposition of distributed property

Parallel authorities for 26 USC 735 (from CFR)

26 CFR part 1

Sec. 736. Payments to a retiring partner or a deceased partner's successor in interest

Parallel authorities for 26 USC 736 (from CFR)

26 CFR part 1

Sec. 737. Recognition of precontribution gain in case of certain distributions to contributing partner

Parallel authorities for 26 USC 737 (from CFR)

26 CFR part 1

Subpart C Transfers of Interests in a Partnership

Sec. 741. Recognition and character of gain or loss on sale or exchange

Parallel authorities for 26 USC 741 (from CFR)

26 CFR part 1

Sec. 742. Basis of transferee partner's interest

Parallel authorities for 26 USC 742 (from CFR)

26 CFR part 1

Sec. 743. Optional adjustment to basis of partnership property

Parallel authorities for 26 USC 743 (from CFR)

26 CFR part 1

Subpart D Provisions Common to Other Subparts

Sec. 751. Unrealized receivables and inventory items

Parallel authorities for 26 USC 751 (from CFR)

26 CFR part 1

Sec. 752. Treatment of certain liabilities

Parallel authorities for 26 USC 752 (from CFR)

26 CFR part 1

Sec. 753. Partner receiving income in respect of decedent

Parallel authorities for 26 USC 753 (from CFR)

26 CFR part 1

Sec. 754. Manner of electing optional adjustment to basis of partnership property

Parallel authorities for 26 USC 754 (from CFR)

26 CFR part 1

Sec. 755. Rules for allocation of basis

Parallel authorities for 26 USC 755 (from CFR)

26 CFR part 1

PART III DEFINITIONS

Sec. 761. Terms defined

Parallel authorities for 26 USC 761 (from CFR)

26 CFR part 1

PART IV SPECIAL RULES FOR ELECTING LARGE PARTNERSHIPS

Sec. 771. Application of subchapter to electing large partnerships

There appear to be no parallel authorities in CFR for this section (26 USC 771).

Sec. 772. Simplified flow-through

There appear to be no parallel authorities in CFR for this section (26 USC 772).

Sec. 773. Computations at partnership level

There appear to be no parallel authorities in CFR for this section (26 USC 773).

Sec. 774. Other modifications

There appear to be no parallel authorities in CFR for this section (26 USC 774).

Sec. 775. Electing large partnership defined

There appear to be no parallel authorities in CFR for this section (26 USC 775).

Sec. 776. Special rules for partnerships holding oil and gas properties

There appear to be no parallel authorities in CFR for this section (26 USC 776).

Sec. 777. Regulations

There appear to be no parallel authorities in CFR for this section (26 USC 777).

PART I LIFE INSURANCE COMPANIES

Subpart A Tax Imposed

Sec. 801. Tax imposed

Parallel authorities for 26 USC 801 (from CFR)

26 CFR part 507

Subpart B Life Insurance Gross Income

Sec. 803. Life insurance gross income

Parallel authorities for 26 USC 803 (from CFR)

26 CFR part 507

Subpart C Life Insurance Deductions

Sec. 804. Life insurance deductions

Parallel authorities for 26 USC 804 (from CFR)

26 CFR part 507

Sec. 805. General deductions

Parallel authorities for 26 USC 805 (from CFR)

26 CFR part 507

Sec. 806. Small life insurance company deduction

Parallel authorities for 26 USC 806 (from CFR)

26 CFR part 507

Sec. 807. Rules for certain reserves

Parallel authorities for 26 USC 807 (from CFR)

26 CFR part 507

26 CFR part 1

Sec. 808. Policyholder dividends deduction

Parallel authorities for 26 USC 809 (from CFR)

26 CFR part 507

26 CFR part 1

Sec. 809. Reduction in certain deductions of mutual life insurance companies

Parallel authorities for 26 USC 809 (from CFR)

26 CFR part 507

26 CFR part 1

Sec. 810. Operations loss deduction

Parallel authorities for 26 USC 810 (from CFR)

26 CFR part 507

Subpart D Accounting, Allocation, and Foreign Provisions

Sec. 811. Accounting provisions

Parallel authorities for 26 USC 811 (from CFR)

26 CFR part 507

Sec. 812. Definition of company's share and policyholders' share

Parallel authorities for 26 USC 812 (from CFR)

26 CFR part 507

Sec. 814. Contiguous country branches of domestic life insurance companies Parallel authorities for 26 USC 814 (from CFR)

26 CFR part 507

Sec. 815. Distributions to shareholders from pre-1984 policyholders surplus account

Parallel authorities for 26 USC 815 (from CFR)

26 CFR part 507

Subpart E Definitions and Special Rules

Sec. 816. Life insurance company defined

Parallel authorities for 26 USC 816 (from CFR)

26 CFR part 507

Sec. 817. Treatment of variable contracts

Parallel authorities for 26 USC 817 (from CFR)

26 CFR part 507

26 CFR part 1

Sec. 817A. Special rules for modified guaranteed contracts

There appear to be no parallel authorities in CFR for this section (26 USC 817A).

Sec. 818. Other definitions and special rules

Parallel authorities for 26 USC 818 (from CFR)

26 CFR part 507

Sec. 831. Tax on insurance companies other than life insurance companies

Parallel authorities for 26 USC 831 (from CFR)

26 CFR part 507

26 CFR part 301

Sec. 832. Insurance company taxable income

Parallel authorities for 26 USC 832 (from CFR)

26 CFR part 507

26 CFR part 1

31 CFR part 343

Sec. 833. Treatment of Blue Cross and Blue Shield organizations, etc.

Parallel authorities for 26 USC 833 (from CFR)

26 CFR part 507

Sec. 834. Determination of taxable investment income

Parallel authorities for 26 USC 834 (from CFR)

26 CFR part 507

Sec. 835. Election by reciprocal

Parallel authorities for 26 USC 835 (from CFR)

26 CFR part 507

26 CFR part 301

Sec. 841. Credit for foreign taxes

Parallel authorities for 26 USC 841 (from CFR)

26 CFR part 507

Sec. 842. Foreign companies carrying on insurance business

Parallel authorities for 26 USC 842 (from CFR)

26 CFR part 507

Sec. 843. Annual accounting period

Parallel authorities for 26 USC 843 (from CFR)

26 CFR part 507

Sec. 844. Special loss carryover rules

Parallel authorities for 26 USC 844 (from CFR)

26 CFR part 507

Sec. 845. Certain reinsurance agreements

Parallel authorities for 26 USC 845 (from CFR)

26 CFR part 507

26 CFR part 1

Sec. 846. Discounted unpaid losses defined

Parallel authorities for 26 USC 846 (from CFR)

26 CFR part 507

Sec. 847. Special estimated tax payments

Parallel authorities for 26 USC 847 (from CFR)

26 CFR part 507

Sec. 848. Capitalization of certain policy acquisition expenses

Parallel authorities for 26 USC 848 (from CFR)

26 CFR part 507

26 CFR part 1

PART I REGULATED INVESTMENT COMPANIES

Sec. 851. Definition of regulated investment company

Parallel authorities for 26 USC 851 (from CFR)

26 CFR part 507

Sec. 852. Taxation of regulated investment companies and their shareholders Parallel authorities for 26 USC 852 (from CFR)

26 CFR part 507

26 CFR part 1

Sec. 853. Foreign tax credit allowed to shareholders

Parallel authorities for 26 USC 853 (from CFR)

26 CFR part 507

Sec. 854. Limitations applicable to dividends received from regulated investment company

Parallel authorities for 26 USC 854 (from CFR)

26 CFR part 507

Sec. 855. Dividends paid by regulated investment company after close of taxable year

Parallel authorities for 26 USC 855 (from CFR)

26 CFR part 507

Sec. 856. Definition of real estate investment trust

Parallel authorities for 26 USC 856 (from CFR)

26 CFR part 507

26 CFR part 1

Sec. 857. Taxation of real estate investment trusts and their beneficiaries Parallel authorities for 26 USC 857 (from CFR)

26 CFR part 507

Sec. 858. Dividends paid by real estate investment trust after close of taxable year

Parallel authorities for 26 USC 858 (from CFR)

26 CFR part 507

26 CFR part 1

Sec. 859. Adoption of annual accounting period

Parallel authorities for 26 USC 859 (from CFR)

26 CFR part 507

26 CFR part 1

PART III PROVISIONS WHICH APPLY TO BOTH REGULATED

INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS

Sec. 860. Deduction for deficiency dividends

Parallel authorities for 26 USC 860 (from CFR)

26 CFR part 507

26 CFR part 1

26 CFR part 55

PART IV REAL ESTATE MORTGAGE INVESTMENT CONDUITS

Sec. 860A. Taxation of REMIC's

There appear to be no parallel authorities in CFR for this section (26 USC 860A).

Sec. 860B. Taxation of holders of regular interests

There appear to be no parallel authorities in CFR for this section (26 USC 860B).

Sec. 860C. Taxation of residual interests

There appear to be no parallel authorities in CFR for this section (26 USC 860C).

Sec. 860D. REMIC defined

There appear to be no parallel authorities in CFR for this section (26 USC 860D).

Sec. 860E. Treatment of income in excess of daily accruals on residual interests

Parallel authorities for 26 USC 860E (from CFR)

26 CFR part 1

Sec. 860F. Other rules

There appear to be no parallel authorities in CFR for this section (26 USC 860F).

Sec. 860G. Other definitions and special rules

Parallel authorities for 26 USC 860G (from CFR)

26 CFR part 1

PART V FINANCIAL ASSET SECURITIZATION INVESTMENT TRUSTS

Sec. 860H. Taxation of a FASIT; other general rules

There appear to be no parallel authorities in CFR for this section (26 USC 860H).

Sec. 860I. Gain recognition on contributions to a FASIT and in other cases

There appear to be no parallel authorities in CFR for this section (26 USC 860I).

Sec. 860J. Non-FASIT losses not to offset certain FASIT inclusions

There appear to be no parallel authorities in CFR for this section (26 USC 860J).

Sec. 860K. Treatment of transfers of high-yield interests to disqualified holders

There appear to be no parallel authorities in CFR for this section (26 USC 860K).

Sec. 860L. Definitions and other special rules

There appear to be no parallel authorities in CFR for this section (26 USC 860L).

PART I SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME

Sec. 861.Income from sources within the United States

Parallel authorities for 26 USC 861 (from CFR)

26 CFR part 507

Sec. 862.Income from sources without the United States

Parallel authorities for 26 USC 862 (from CFR)

26 CFR part 507

Sec. 863. Special rules for determining source

Parallel authorities for 26 USC 863 (from CFR)

26 CFR part 507

26 CFR part 1

Sec. 864. Definitions and special rules

Parallel authorities for 26 USC 864 (from CFR)

26 CFR part 507

26 CFR part 1

Sec. 865. Source rules for personal property sales

Parallel authorities for 26 USC 865 (from CFR)

26 CFR part 507

26 CFR part 1

26 CFR part 301

Subpart A Nonresident Alien Individuals

Sec. 871. Tax on nonresident alien individuals

Parallel authorities for 26 USC 871 (from CFR)

26 CFR part 507

26 CFR part 35a

Sec. 872. Gross income

Parallel authorities for 26 USC 872 (from CFR)

26 CFR part 507

Sec. 872. - Gross income

(a) General rule

In the case of a nonresident alien individual, except where the context clearly indicates otherwise, gross income includes only -

(1) gross income which is derived from sources within the United States and which is not effectively connected with the conduct of a trade or business within the United States, and (2) gross income which is effectively connected with the conduct of a trade or business within the United States.

(7) Treatment of possessions To the extent provided in regulations, a possession of the United States shall be treated as a foreign country for purposes of this subsection Notes on Sec. 872.

SOURCE

Aug. 16, 1954, ch. 736, 68A Stat. 280

Pub. L. 87-256, Sec. 110(c), Sept. 21, 1961, 75 Stat. 536

Pub. L. 89-809, title I, Sec. 103(b), Nov. 13, 1966, 80 Stat. 1550

Pub. L. 99-514, title XII, Sec. 1212(c)(1), (2), Oct. 22, 1986, 100 Stat. 2538

Pub. L. 100-647, title I, Sec. 1012(e)(2)(B), (5), (s)(2)(A), Nov. 10, 1988, 102 Stat. 3500, 3527

Pub. L. 101-239, title VII, Sec. 7811(i)(8)(C), Dec. 19, 1989, 103 Stat. 2411

Pub. L. 103-296, title III, Sec. 320(a)(2), Aug. 15, 1994, 108 Stat. 1535.

REFERENCES IN TEXT

Section 101 of the Immigration and Nationality Act, referred to in subsec. (b)(3), is classified to section 1101 of Title 8, Aliens and Nationality AMENDMENTS 1994 - Subsec. (b)(3). Pub. L. 103-296 substituted ''(F), (J), or (Q)'' for ''(F) or (J)''. 1989 - Subsec. (b)(7). Pub. L. 101-239 added par. (7). 1988 - Subsec. (a). Pub. L. 100-647, Sec. 1012(s)(2)(A), inserted '', except where the context clearly indicates otherwise'' after ''individual''. Subsec. (b)(1), (2). Pub. L. 100-647, Sec. 1012(e)(2)(B), (5), substituted ''to individual residents of the United States'' for ''to citizens of the United States and to corporations organized in the United States'' and ''international operation'' for ''operation''. 1986 - Subsec. (b)(1). Pub. L. 99-514, Sec. 1212(c)(1), added par. (1) and struck out former par. (1), ships under foreign flag, which read as follows: ''Earnings derived from the operation of a ship or ships documented under the laws of a foreign country which grants an equivalent exemption to citizens of the United States and to corporations organized in the United States.'' [Editors Note: I suppose the IRS would be able to make the differentiation here where it says, "Earnings derived from the operation of a ship or ships..." but they can't (or won't) differentiate "income derived from wages" and "wages".

D U H!?]

Subsec. (b)(2). Pub. L. 99-514, Sec. 1212(c)(1), added par. (2) and struck out former par. (2), aircraft of foreign registry, which read as follows:

''Earnings derived from the operation of aircraft registered under the laws of a foreign country which grants an equivalent exemption to citizens of the United States and to corporations organized in the United States.'' Subsec. (b)(5), (6). Pub. L. 99-514, Sec. 1212(c)(2), added pars. (5) and (6).

1966 - Subsec. (a). Pub. L. 89-809, Sec. 103(b)(1), limited the inclusion of gross income which is derived from sources within the United States to such income which is not effectively connected with the conduct of a trade or business within the United States and inserted provision including gross income without the limitation as to source which is effectively connected with the conduct of a trade or business within the United States.

Subsec. (b)(3)(B). Pub. L. 89-809, Sec. 103(b)(2), substituted ''by a domestic corporation, a domestic partnership, or an individual who is a citizen or resident of the United States'' for ''by a domestic corporation''. Subsec. (b)(4). Pub. L. 89-809, Sec. 102(b)(3), added par. (4). 1961 - Subsec. (b)(3). Pub. L. 87-256 added par. (3)

EFFECTIVE DATE OF 1994 AMENDMENT

Amendment by Pub. L. 103-296 effective with calendar quarter following Aug. 15, 1994, see section 320(c) of Pub. L. 103-296, set out as a note under section 871 of this title EFFECTIVE DATE OF 1989 AMENDMENT Amendment by Pub. L. 101-239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100-647, to which such amendment relates, see section 7817 of Pub. L. 101-239, set out as a note under section 1 of this title EFFECTIVE DATE OF 1988 AMENDMENT Amendment by Pub. L. 100-647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99-514, to which such amendment relates, see section 1019(a) of Pub. L. 100-647, set out as a note under section 1 of this title EFFECTIVE DATE OF 1986 AMENDMENT Amendment by Pub. L. 99-514 applicable to taxable years beginning after Dec. 31, 1986, see section 1212(f) of Pub. L. 99-514, set out as a note under section 863 of this title EFFECTIVE DATE OF 1966 AMENDMENT

Amendment by Pub. L. 89-809 applicable with respect to taxable years beginning after Dec. 31, 1966, see section 103(n)(1) of Pub. L. 89-809, set out as a note under section 871 of this title

EFFECTIVE DATE OF 1961 AMENDMENT

Amendment by Pub. L. 87-256 applicable to taxable years beginning after Dec. 31, 1961, see section 110(h)(1) of Pub. L. 87-256, set out as a note under section 117 of this title

TERMINATION OF TRUST TERRITORY OF THE PACIFIC ISLANDS

For termination of Trust Territory of the Pacific Islands, see note set out preceding section 1681 of Title 48, Territories and Insular Possessions APPLICABILITY OF CERTAIN AMENDMENTS BY PUB. L. 99-514 IN RELATION TO TREATY OBLIGATIONS OF UNITED STATES

For nonapplication of amendment by section 1212(c)(1), (2) of Pub. L. 99-514 to the extent application of such amendment would be contrary to any treaty obligation of the United States in effect on Oct. 22, 1986, with provision that for such purposes any amendment by title I of Pub. L. 100-647 be treated as if it had been included in the provision of Pub. L. 99-514 to which such amendment relates, see section 1012(aa)(3), (4) of Pub. L. 100-647, set out as a note under section 861 of this title

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 877, 883, 7701 of this title

Sec. 873. Deductions

Parallel authorities for 26 USC 873 (from CFR)

26 CFR part 507

Sec. 874. Allowance of deductions and credits

Parallel authorities for 26 USC 874 (from CFR)

26 CFR part 507

Sec. 875. Partnerships; beneficiaries of estates and trusts

Parallel authorities for 26 USC 875 (from CFR)

26 CFR part 507

Sec. 876. Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands

Parallel authorities for 26 USC 876 (from CFR)

26 CFR part 507

Sec. 877. Expatriation to avoid tax

Parallel authorities for 26 USC 877 (from CFR)

26 CFR part 507

Sec. 878. Foreign educational, charitable, and certain other exempt organizations

Parallel authorities for 26 USC 878 (from CFR)

26 CFR part 507

Sec. 879. Tax treatment of certain community income in the case of nonresident alien individuals

Parallel authorities for 26 USC 879 (from CFR)

26 CFR part 507

Subpart B Foreign Corporations

Sec. 881. Tax on income of foreign corporations not connected with United States business

Parallel authorities for 26 USC 881 (from CFR)

26 CFR part 507

Sec. 882. Tax on income of foreign corporations connected with United States business

Parallel authorities for 26 USC 882 (from CFR)

26 CFR part 507

26 CFR part 1

Sec. 883. Exclusions from gross income

Parallel authorities for 26 USC 883 (from CFR)

26 CFR part 507

Title 26--Internal Revenue (This index contains parts 500 to 599) CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY

Sec. 884. Branch profits tax

Parallel authorities for 26 USC 884 (from CFR)

26 CFR part 507

26 CFR part 1

Sec. 885. Cross references

Parallel authorities for 26 USC 885 (from CFR)

26 CFR part 507

Subpart C Tax on Gross Transportation Income

Sec. 887. Imposition of tax on gross transportation income of nonresident aliens and foreign corporations

Parallel authorities for 26 USC 887 (from CFR)

26 CFR part 507

Subpart D Miscellaneous Provisions

Sec. 891. Doubling of rates of tax on citizens and corporations of certain foreign countries

Parallel authorities for 26 USC 891 (from CFR)

26 CFR part 507

Sec. 892. Income of foreign governments and of international organizations

Parallel authorities for 26 USC 892 (from CFR)

26 CFR part 507

Sec. 893. Compensation of employees of foreign governments or international organizations

Parallel authorities for 26 USC 893 (from CFR)

26 CFR part 507

Sec. 894. Income affected by treaty

Parallel authorities for 26 USC 894 (from CFR)

26 CFR part 507

Sec. 895. Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits

Parallel authorities for 26 USC 895 (from CFR)

26 CFR part 507

Sec. 896. Adjustment of tax on nationals, residents, and corporations of certain foreign countries

Parallel authorities for 26 USC 896 (from CFR)

26 CFR part 507

Sec. 897. Disposition of investment in United States real property

Parallel authorities for 26 USC 897 (from CFR)

26 CFR part 507

26 CFR part 1

Sec. 898. Taxable year of certain foreign corporations

Parallel authorities for 26 USC 898 (from CFR)

26 CFR part 507

Subpart A Foreign Tax Credit

Sec. 901. Taxes of foreign countries and of possessions of United States

Parallel authorities for 26 USC 901 (from CFR)

26 CFR part 507

Sec. 902. Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation

Parallel authorities for 26 USC 902 (from CFR)

26 CFR part 507

26 CFR part 1

Sec. 903. - Credit for taxes in lieu of income, etc., taxes

For purposes of this part and of sections 114, 164(a), and 275(a), the term ''income, war profits, and excess profits taxes'' shall include a tax paid in lieu of a tax on income, war profits, or excess profits otherwise generally imposed by any foreign country or by any possession of the United States

Parallel authorities for 26 USC 903 (from CFR)

26 CFR part 507

Sec. 904. Limitation on credit

Parallel authorities for 26 USC 904 (from CFR)

26 CFR part 507

26 CFR part 1

26 CFR part 301

Sec. 905. Applicable rules

Parallel authorities for 26 USC 905 (from CFR)

26 CFR part 507

Sec. 906. Nonresident alien individuals and foreign corporations

Parallel authorities for 26 USC 906 (from CFR)

26 CFR part 507

Sec. 907. Special rules in case of foreign oil and gas income

Parallel authorities for 26 USC 907 (from CFR)

26 CFR part 507

26 CFR part 1

Sec. 908. Reduction of credit for participation in or co-operation with an international boycott

Parallel authorities for 26 USC 908 (from CFR)

26 CFR part 507

Sec. 911. Citizens or residents of the United States living abroad

Parallel authorities for 26 USC 911 (from CFR)

26 CFR part 507

26 CFR part 1

26 CFR part 31

Sec. 912. Exemption for certain allowances

Parallel authorities for 26 USC 912 (from CFR)

26 CFR part 507

Sec. 931. Income from sources within Guam, American Samoa, or the Northern Mariana Islands

Parallel authorities for 26 USC 931 (from CFR)

26 CFR part 507

Sec. 932. Coordination of United States and Virgin Islands income taxes

Parallel authorities for 26 USC 932 (from CFR)

26 CFR part 507

Sec. 933. Income from sources within Puerto Rico

Parallel authorities for 26 USC 933 (from CFR)

26 CFR part 507

Sec. 934. Limitation on reduction in income tax

liability incurred to the Virgin Islands

Parallel authorities for 26 USC 934 (from CFR)

26 CFR part 507

Sec. 936. Puerto Rico and possession tax credit

Parallel authorities for 26 USC 936 (from CFR)

26 CFR part 507

26 CFR part 1

Subpart E Qualifying Foreign Trade Income

Sec. 941. Qualifying foreign trade income

There appear to be no parallel authorities in CFR for this section (26 USC 941).

Sec. 942. Foreign trading gross receipts

There appear to be no parallel authorities in CFR for this section (26 USC 942).

Sec. 943.Other definitions and special rules

There appear to be no parallel authorities in CFR for this section (26 USC 943).

Subpart F Controlled Foreign Corporations

Sec. 951. Amounts included in gross income of United States shareholders

There appear to be no parallel authorities in CFR for this section (26 USC 951).

Sec. 952. Subpart F income defined

There appear to be no parallel authorities in CFR for this section (26 USC 952).

Sec. 953. Insurance income

There appear to be no parallel authorities in CFR for this section (26 USC 953).

Sec. 954. Foreign base company income

Parallel authorities for 26 USC 954 (from CFR)

26 CFR part 1

Sec. 955. Withdrawal of previously excluded subpart F income from qualified investment

Parallel authorities for 26 USC 955 (from CFR)

26 CFR part 1

Sec. 956. Investment of earnings in United States property

Parallel authorities for 26 USC 956 (from CFR)

26 CFR part 1

Sec. 957. Controlled foreign corporations; United States persons

There appear to be no parallel authorities in CFR for this section (26 USC 957).

Sec. 958. Rules for determining stock ownership

There appear to be no parallel authorities in CFR for this section (26 USC 958).

Sec. 959. Exclusion from gross income of previously taxed earnings and profits

There appear to be no parallel authorities in CFR for this section (26 USC 959).

Sec. 960. Special rules for foreign tax credit

Parallel authorities for 26 USC 960 (from CFR)

26 CFR part 1

Sec. 961. Adjustments to basis of stock in controlled foreign corporations and of other property

There appear to be no parallel authorities in CFR for this section (26 USC 961).

Sec. 962. Election by individuals to be subject to tax at corporate rates

There appear to be no parallel authorities in CFR for this section (26 USC 962).

Sec. 964. Miscellaneous provisions

There appear to be no parallel authorities in CFR for this section (26 USC 964).

>Subpart G Export Trade Corporations

Sec. 970. Reduction of subpart F income of export trade corporations

There appear to be no parallel authorities in CFR for this section (26 USC 970).

Sec. 971. Definitions

There appear to be no parallel authorities in CFR for this section (26 USC 971).

Subpart I Admissibility of Documentation Maintained in Foreign Countries

Sec. 982. Admissibility of documentation maintained in foreign countries

There appear to be no parallel authorities in CFR for this section (26 USC 982).

Subpart J Foreign Currency Transactions

Sec. 985. Functional currency

Parallel authorities for 26 USC 985 (from CFR)

26 CFR part 1

Sec. 986. Determination of foreign taxes and foreign corporation's earnings and profits

There appear to be no parallel authorities in CFR for this section (26 USC 986).

Sec. 987. Branch transactions

Parallel authorities for 26 USC 987 (from CFR)

26 CFR part 1

Sec. 988. Treatment of certain foreign currency transactions

Parallel authorities for 26 USC 988 (from CFR)

26 CFR part 1

Sec. 989. Other definitions and special rules

Parallel authorities for 26 USC 989 (from CFR)

26 CFR part 1

Subpart A Treatment of Qualifying Corporations

Sec. 991. Taxation of a domestic international sales corporation

There appear to be no parallel authorities in CFR for this section (26 USC 991).

Sec. 992. Requirements of a domestic international sales corporation

There appear to be no parallel authorities in CFR for this section (26 USC 992).

Sec. 993. Definitions

There appear to be no parallel authorities in CFR for this section (26 USC 993).

Sec. 994. Inter-company pricing rules

There appear to be no parallel authorities in CFR for this section (26 USC 994).

Subpart B Treatment of Distributions to Shareholders

Sec. 995. Taxation of DISC income to shareholders

Parallel authorities for 26 USC 995 (from CFR)

26 CFR part 1

Sec. 996. Rules for allocation in the case of distributions and losses

There appear to be no parallel authorities in CFR for this section (26 USC 996).

Sec. 997. Special subchapter C rules

There appear to be no parallel authorities in CFR for this section (26 USC 997).

Sec. 999. Reports by taxpayers; determinations There appear to be no parallel authorities in CFR for this section (26 USC 999).

Subchapter O - Gain or Loss on Disposition of Property

PART I DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS

Sec. 1001. Determination of amount of and recognition of gain or loss

There appear to be no parallel authorities in CFR for this section (26 USC 1001).

Sec. 1011. Adjusted basis for determining gain or loss

There appear to be no parallel authorities in CFR for this section (26 USC 1011).

Sec. 1012. Basis of property cost

There appear to be no parallel authorities in CFR for this section (26 USC 1012Basisofproperty).

Sec. 1013. Basis of property included in inventory

There appear to be no parallel authorities in CFR for this section (26 USC 1013).

Sec. 1014. Basis of property acquired from a decedent

There appear to be no parallel authorities in CFR for this section (26 USC 1014).

Sec. 1015. Basis of property acquired by gifts and transfers in trust

There appear to be no parallel authorities in CFR for this section (26 USC 1015).

Sec. 1016. Adjustments to basis

There appear to be no parallel authorities in CFR for this section (26 USC 1016).

Sec. 1017. Discharge of indebtedness

Parallel authorities for 26 USC 1017 (from CFR) 26 CFR part 301

Sec. 1019. Property on which lessee has made improvements

There appear to be no parallel authorities in CFR for this section (26 USC 1019).

Sec. 1021. Sale of annuities

There appear to be no parallel authorities in CFR for this section (26 USC 1021).

Sec. 1023. Cross references

There appear to be no parallel authorities in CFR for this section (26 USC 1023).

Sec. 1031. Exchange of property held for productive use or investment

There appear to be no parallel authorities in CFR for this section (26 USC 1031).

Sec. 1032. Exchange of stock for property

There appear to be no parallel authorities in CFR for this section (26 USC 1032).

Sec. 1033. Involuntary conversions

Parallel authorities for 26 USC 1033 (from CFR)

26 CFR part 1

Sec. 1035. Certain exchanges of insurance policies

There appear to be no parallel authorities in CFR for this section (26 USC 1035).

Sec. 1036. Stock for stock of same corporation

There appear to be no parallel authorities in CFR for this section (26 USC 1036).

Sec. 1037. Certain exchanges of United States obligations

There appear to be no parallel authorities in CFR for this section (26 USC 1037).

Sec. 1038. Certain reacquisitions of real property

There appear to be no parallel authorities in CFR for this section (26 USC 1038).

Sec. 1040. Transfer of certain farm, etc., real property

There appear to be no parallel authorities in CFR for this section (26 USC 1040).

Sec. 1041. Transfers of property between spouses or incident to divorce

Parallel authorities for 26 USC 1041 (from CFR)

26 CFR part 1

Sec. 1042. Sales of stock to employee stock ownership plans or certain cooperatives

There appear to be no parallel authorities in CFR for this section (26 USC 1042).

Sec. 1043. Sale of property to comply with conflict-of-interest requirements

Parallel authorities for 26 USC 1043 (from CFR)

5 CFR part 2634

Sec. 1044. Rollover of publicly traded securities gain into specialized small business investment companies

There appear to be no parallel authorities in CFR for this section (26 USC 1044).

Sec. 1045. Rollover of gain from qualified small business stock to another qualified small business stock

There appear to be no parallel authorities in CFR for this section (26 USC 1045).

Sec. 1051. Property acquired during affiliation

There appear to be no parallel authorities in CFR for this section (26 USC 1051).

Sec. 1052. Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939

There appear to be no parallel authorities in CFR for this section (26 USC 1052).

Sec. 1053. Property acquired before March 1, 1913

There appear to be no parallel authorities in CFR for this section (26 USC 1053).

Sec. 1054. Certain stock of Federal National Mortgage Association

There appear to be no parallel authorities in CFR for this section (26 USC 1054).

Sec. 1055. Redeemable ground rents

There appear to be no parallel authorities in CFR for this section (26 USC 1055).

Sec. 1056. Basis limitation for player contracts transferred in connection with the sale of a franchise

There appear to be no parallel authorities in CFR for this section (26 USC 1056).

Sec. 1058. Transfers of securities under certain agreements

There appear to be no parallel authorities in CFR for this section (26 USC 1058).

Sec. 1059. Corporate shareholder's basis in stock reduced by nontaxed portion of extraordinary dividends

Parallel authorities for 26 USC 1059 (from CFR)

26 CFR part 1

26 CFR part 301

Sec. 1059A. Limitation on taxpayer's basis or inventory cost in property imported from related persons

There appear to be no parallel authorities in CFR for this section (26 USC 1059A).

Sec. 1060. Special allocation rules for certain asset acquisitions

Parallel authorities for 26 USC 1060 (from CFR)

26 CFR part 1

Sec. 1061. Cross references

There appear to be no parallel authorities in CFR for this section (26 USC 1061).

Sec. 1081. Nonrecognition of gain or loss on exchanges or distributions in obedience to orders of S.E.C.

There appear to be no parallel authorities in CFR for this section (26 USC 1081).

Sec. 1082. Basis for determining gain or loss

There appear to be no parallel authorities in CFR for this section (26 USC 1082).

Sec. 1083. Definitions

There appear to be no parallel authorities in CFR for this section (26 USC 1083).

PART VII WASH SALES; STRADDLES

Sec. 1091. Loss from wash sales of stock or securities

There appear to be no parallel authorities in CFR for this section (26 USC 1091).

Sec. 1092. Straddles

Parallel authorities for 26 USC 1092 (from CFR)

26 CFR part 1

PART I TREATMENT OF CAPITAL GAINS

Sec. 1201. Alternative tax for corporations

There appear to be no parallel authorities in CFR for this section (26 USC 1201).

Sec. 1202. Partial exclusion for gain from certain small business stock

Parallel authorities for 26 USC 1202 (from CFR)

26 CFR part 1

Sec. 1211. Limitation on capital losses

There appear to be no parallel authorities in CFR for this section (26 USC 1211).

Sec. 1212. Capital loss carrybacks and carryovers

There appear to be no parallel authorities in CFR for this section (26 USC 1212).

Sec. 1221. Capital asset defined

There appear to be no parallel authorities in CFR for this section (26 USC 1221).

Sec. 1222. Other terms relating to capital gains and losses

There appear to be no parallel authorities in CFR for this section (26 USC 1222).

Sec. 1223. Holding period of property

There appear to be no parallel authorities in CFR for this section (26 USC 1223).

Sec. 1231. Property used in the trade or business and involuntary conversions

There appear to be no parallel authorities in CFR for this section (26 USC 1231).

Sec. 1233. Gains and losses from short sales

There appear to be no parallel authorities in CFR for this section (26 USC 1233).

Sec. 1234. Options to buy or sell

There appear to be no parallel authorities in CFR for this section (26 USC 1234).

Sec. 1234A. Gains or losses from certain terminations

There appear to be no parallel authorities in CFR for this section (26 USC 1234A).

Sec. 1234B. Gains or losses from securities futures contracts

There appear to be no parallel authorities in CFR for this section (26 USC 1234B).

Sec. 1235. Sale or exchange of patents

There appear to be no parallel authorities in CFR for this section (26 USC 1235).

Sec. 1236. Dealers in securities

There appear to be no parallel authorities in CFR for this section (26 USC 1236).

Sec. 1237. Real property subdivided for sale

There appear to be no parallel authorities in CFR for this section (26 USC 1237).

Sec. 1239. Gain from sale of depreciable property between certain related taxpayers

There appear to be no parallel authorities in CFR for this section (26 USC 1239).

Sec. 1241. Cancellation of lease or distributor's agreement

There appear to be no parallel authorities in CFR for this section (26 USC 1241).

Sec. 1242. Losses on small business investment company stock

There appear to be no parallel authorities in CFR for this section (26 USC 1242).

Sec. 1243. Loss of small business investment company

There appear to be no parallel authorities in CFR for this section (26 USC 1243).

Sec. 1244. Losses on small business stock

There appear to be no parallel authorities in CFR for this section (26 USC 1244).

Sec. 1245. Gain from dispositions of certain depreciable property

There appear to be no parallel authorities in CFR for this section (26 USC 1245).

Sec. 1246. Gain on foreign investment company stock

There appear to be no parallel authorities in CFR for this section (26 USC 1246).

Sec. 1247. Election by foreign investment companies to distribute income currently

There appear to be no parallel authorities in CFR for this section (26 USC 1247).

Sec. 1248. Gain from certain sales or exchanges of stock in certain foreign corporations

There appear to be no parallel authorities in CFR for this section (26 USC 1248).

Sec. 1249. Gain from certain sales or exchanges of patents, etc., to foreign corporations

There appear to be no parallel authorities in CFR for this section (26 USC 1249).

Sec. 1250. Gain from dispositions of certain depreciable realty

There appear to be no parallel authorities in CFR for this section (26 USC 1250).

Sec. 1252. Gain from disposition of farm land

There appear to be no parallel authorities in CFR for this section (26 USC 1252).

Sec. 1253. Transfers of franchises, trademarks, and trade names

There appear to be no parallel authorities in CFR for this section (26 USC 1253).

Sec. 1254. Gain from disposition of interest in oil, gas, geothermal, or other mineral properties

Parallel authorities for 26 USC 1254 (from CFR)

26 CFR part 1

Sec. 1255. Gain from disposition of section 126 property

Parallel authorities for 26 USC 1255 (from CFR)

7 CFR part 14

14.7 Non-Federal programs and payments.

There appear to be no parallel authorities in CFR for this section (26 USC 1256).

There appear to be no parallel authorities in CFR for this section (26 USC 1257).

Sec. 1258. Recharacterization of gain from certain financial transactions

There appear to be no parallel authorities in CFR for this section (26 USC 1258).

Sec. 1259. Constructive sales treatment for appreciated financial positions

There appear to be no parallel authorities in CFR for this section (26 USC 1259).

Sec. 1260. Gains from constructive ownership transactions

There appear to be no parallel authorities in CFR for this section (26 USC 1260).

Subpart A Original Issue Discount

Sec. 1271. Treatment of amounts received on retirement or sale or exchange of debt instruments

There appear to be no parallel authorities in CFR for this section (26 USC 1271).

Sec. 1272. Current inclusion in income of original issue discount

There appear to be no parallel authorities in CFR for this section (26 USC 1272). Sec. 1273. Determination of amount of original issue discount

There appear to be no parallel authorities in CFR for this section (26 USC 1273).

Sec. 1274. Determination of issue price in the case of certain debt instruments issued for property

There appear to be no parallel authorities in CFR for this section (26 USC 1274).

Sec. 1274A. Special rules for certain transactions where stated principal amount does not exceed $2,800,000

Parallel authorities for 26 USC 1274A (from CFR)

26 CFR part 1

Sec. 1275. Other definitions and special rules

Parallel authorities for 26 USC 1275 (from CFR)

26 CFR part 1

Subpart B Market Discount on Bonds

Sec. 1276. Disposition gain representing accrued market discount treated as ordinary income

There appear to be no parallel authorities in CFR for this section (26 USC 1276).

Sec. 1277. Deferral of interest deduction allocable to accrued market discount

There appear to be no parallel authorities in CFR for this section (26 USC 1277).

Sec. 1278. Definitions and special rules

There appear to be no parallel authorities in CFR for this section (26 USC 1278).

Subpart C Discount on Short-Term Obligations

Sec. 1281. Current inclusion in income of discount on certain short-term obligations

There appear to be no parallel authorities in CFR for this section (26 USC 1281).

Sec. 1282. Deferral of interest deduction allocable to accrued discount

There appear to be no parallel authorities in CFR for this section (26 USC 1282).

Sec. 1283. Definitions and special rules

There appear to be no parallel authorities in CFR for this section (26 USC 1283).

Subpart D Miscellaneous Provisions

Sec. 1286. Tax treatment of stripped bonds

Parallel authorities for 26 USC 1286 (from CFR)

26 CFR part 1

Sec. 1287. Denial of capital gain treatment for gains on certain obligations not in registered form

There appear to be no parallel authorities in CFR for this section (26 USC 1287).

Sec. 1288. Treatment of original issue discount on tax-exempt obligations

There appear to be no parallel authorities in CFR for this section (26 USC 1288).

Subpart A Interest on Tax Deferral

Sec. 1291. Interest on tax deferral

Parallel authorities for 26 USC 1291 (from CFR) 26 CFR part 1

Subpart B Treatment of Qualified Electing Funds

Sec. 1293. Current taxation of income from qualified electing funds

There appear to be no parallel authorities in CFR for this section (26 USC 1293).

Sec. 1294. Election to extend time for payment of tax on undistributed earnings

There appear to be no parallel authorities in CFR for this section (26 USC 1294).

Sec. 1295. Qualified electing fund

There appear to be no parallel authorities in CFR for this section (26 USC 1295).

Subpart C Election of Mark to Market for Marketable Stock

Sec. 1296. Election of mark to market for marketable stock

There appear to be no parallel authorities in CFR for this section (26 USC 1296).

Subpart D General Provisions

Sec. 1297. Passive foreign investment company

There appear to be no parallel authorities in CFR for this section (26 USC 1297).

Sec. 1298. Special rules

There appear to be no parallel authorities in CFR for this section (26 USC 1298).

TITLE 26 Subtitle A CHAPTER 1 Subchapter Q

Subchapter Q - Readjustment of Tax Between Years and Special Limitations

PART I INCOME AVERAGING

Sec. 1301. Averaging of farm income

There appear to be no parallel authorities in CFR for this section (26 USC 1301).

Sec. 1311. Correction of error

There appear to be no parallel authorities in CFR for this section (26 USC 1311).

Sec. 1312. Circumstances of adjustment

There appear to be no parallel authorities in CFR for this section (26 USC 1312).

Sec. 1313. Definitions

There appear to be no parallel authorities in CFR for this section (26 USC 1313).

Sec. 1314. Amount and method of adjustment

There appear to be no parallel authorities in CFR for this section (26 USC 1314).

Sec. 1341. Computation of tax where taxpayer restores substantial amount held under claim of right

There appear to be no parallel authorities in CFR for this section (26 USC 1341).

Sec. 1351. Treatment of recoveries of foreign expropriation losses

There appear to be no parallel authorities in CFR for this section (26 USC 1351).

PART I IN GENERAL

Sec. 1361. S corporation defined

Notes on Sec. 1361

Sec. 1362. Election; revocation; termination

There appear to be no parallel authorities in CFR for this section (26 USC 1362).

Sec. 1363. Effect of election on corporation

There appear to be no parallel authorities in CFR for this section (26 USC 1363).

PART II TAX TREATMENT OF SHAREHOLDERS

Sec. 1366. Pass-thru of items to shareholders

There appear to be no parallel authorities in CFR for this section (26 USC 1366).

Sec. 1367. Adjustments to basis of stock of shareholders, etc.

There appear to be no parallel authorities in CFR for this section (26 USC 1367).

Sec. 1368. Distributions

Parallel authorities for 26 USC 1368 (from CFR) 26 CFR part 1

Sec. 1371. Coordination with subchapter C

There appear to be no parallel authorities in CFR for this section (26 USC 1371).

Sec. 1372. Partnership rules to apply for fringe benefit purposes

There appear to be no parallel authorities in CFR for this section (26 USC 1372).

Sec. 1373. Foreign income

There appear to be no parallel authorities in CFR for this section (26 USC 1373).

Sec. 1374. Tax imposed on certain built-in gains

Parallel authorities for 26 USC 1374 (from CFR) 26 CFR part 1

Sec. 1375. Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts

There appear to be no parallel authorities in CFR for this section (26 USC 1375).

Sec. 1377. Definitions and special rule

Parallel authorities for 26 USC 1377 (from CFR) 26 CFR part 1

Sec. 1378. Taxable year of S corporation

Parallel authorities for 26 USC 1378 (from CFR) 26 CFR part 1

Sec. 1379. Transitional rules on enactment

There appear to be no parallel authorities in CFR for this section (26 USC 1379).

TITLE 26 Subtitle A CHAPTER 1 Subchapter T

Subchapter T - Cooperatives and Their Patrons

Sec. 1381. Organizations to which part applies

There appear to be no parallel authorities in CFR for this section (26 USC 1381).

Sec. 1382. Taxable income of cooperatives

There appear to be no parallel authorities in CFR for this section (26 USC 1382).

Sec. 1383. Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates

There appear to be no parallel authorities in CFR for this section (26 USC 1383).

PART II TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS

Sec. 1385. Amounts includible in patron's gross income

There appear to be no parallel authorities in CFR for this section (26 USC 1385).

Sec. 1388. Definitions; special rules

There appear to be no parallel authorities in CFR for this section (26 USC 1388).

Subchapter U - Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas

PART I DESIGNATION

Sec. 1391. Designation procedure

Parallel authorities for 26 USC 1391 (from CFR) 24 CFR part 597

Sec. 1392. Eligibility criteria

There appear to be no parallel authorities in CFR for this section (26 USC 1392).

Sec. 1393. Definitions and special rules

There appear to be no parallel authorities in CFR for this section (26 USC 1393).

Sec. 1394. Tax-exempt enterprise zone facility bonds

There appear to be no parallel authorities in CFR for this section (26 USC 1394).

Subpart A Empowerment Zone Employment Credit

Sec. 1396. Empowerment zone employment credit

There appear to be no parallel authorities in CFR for this section (26 USC 1396).

Sec. 1397. Other definitions and special rules

There appear to be no parallel authorities in CFR for this section (26 USC 1397).

Subpart B Additional Expensing

Sec. 1397A. Increase in expensing under section 179

There appear to be no parallel authorities in CFR for this section (26 USC 1397A).

Subpart C Nonrecognition of Gain on Rollover of Empowerment Zone Investments

Sec. 1397B. Nonrecognition of gain on rollover of empowerment zone investments

There appear to be no parallel authorities in CFR for this section (26 USC 1397B).

Subpart D General Provisions

Sec. 1397C. Enterprise zone business defined

There appear to be no parallel authorities in CFR for this section (26 USC 1397C).

Sec. 1397D. Qualified zone property defined

Parallel authorities for 26 USC 1397D (from CFR)

7 CFR part 3401

Sec. 1397E. Credit to holders of qualified zone academy bonds

There appear to be no parallel authorities in CFR for this section (26 USC 1397E).

Sec. 1397F. Regulations

There appear to be no parallel authorities in CFR for this section (26 USC 1397F).

Subchapter V - Title 11 Cases

Sec. 1398. Rules relating to individuals' title 11 cases

There appear to be no parallel authorities in CFR for this section (26 USC 1398).

There appear to be no parallel authorities in CFR for this section (26 USC 1399).

Subchapter W - District of Columbia Enterprise Zone

Sec. 1400. Establishment of DC Zone

There appear to be no parallel authorities in CFR for this section (26 USC 1400).

There appear to be no parallel authorities in CFR for this section (26 USC 1400A).

There appear to be no parallel authorities in CFR for this section (26 USC 1400B).

There appear to be no parallel authorities in CFR for this section (26 USC 1400C).

PART I DESIGNATION

Sec. 1400E. Designation of renewal communities

There appear to be no parallel authorities in CFR for this section (26 USC 1400E).

Sec. 1400F. Renewal community capital gain

There appear to be no parallel authorities in CFR for this section (26 USC 1400F).

There appear to be no parallel authorities in CFR for this section (26 USC 1400G).

Sec. 1400H. Renewal community employment credit

There appear to be no parallel authorities in CFR for this section (26 USC 1400H).

There appear to be no parallel authorities in CFR for this section (26 USC 1400I).

There appear to be no parallel authorities in CFR for this section (26 USC 1400J).

CHAPTER 2 - TAX ON SELF-EMPLOYMENT INCOME

Sec. 1401. Rate of tax

There appear to be no parallel authorities in CFR for this section (26 USC 1401).

Parallel authorities for 26 USC 1402 (from CFR) 26 CFR part 1

There appear to be no parallel authorities in CFR for this section (26 USC 1403).

Subchapter A Nonresident Aliens and Foreign Corporations

Sec. 1441. Withholding of tax on nonresident aliens

Parallel authorities for 26 USC 1441 (from CFR)

26 CFR part 1 26 CFR part 31 26 CFR part 301

Sec. 1442. Withholding of tax on foreign corporations

Parallel authorities for 26 USC 1442 (from CFR) 26 CFR part 1

Sec. 1443. Foreign tax-exempt organizations

Parallel authorities for 26 USC 1443 (from CFR) 26 CFR part 1

Sec. 1444. Withholding on Virgin Islands source income

There appear to be no parallel authorities in CFR for this section (26 USC 1444).

Sec. 1445. Withholding of tax on dispositions of United States real property interests

Parallel authorities for 26 USC 1445 (from CFR)

26 CFR part 1

Sec. 1446.Withholding FOOTNOTE 1 tax on foreign partners' share of effectively connected income

There appear to be no parallel authorities in CFR for this section (26 USC 1446).

Subchapter B Application of Withholding Provisions

Sec. 1461. Liability for withheld tax

There appear to be no parallel authorities in CFR for this section (26 USC 1461).

Sec. 1462. Withheld tax as credit to recipient of income

There appear to be no parallel authorities in CFR for this section (26 USC 1462).

Sec. 1463. Tax paid by recipient of income

There appear to be no parallel authorities in CFR for this section (26 USC 1463).

Sec. 1464. Refunds and credits with respect to withheld tax

There appear to be no parallel authorities in CFR for this section (26 USC 1464).

Sec. 1451. Repealed. Pub. L. 98-369, div. A, title IV, Sec. 474r29A, July 18, 1984, 98 Stat. 844.

Sec. 1465. Repealed. Pub. L. 94-455, title XIX, Sec. 1901a156, Oct. 4, 1976, 90 Stat. 1789 There appear to be no parallel authorities in CFR for this section (26 USC 1462).

Sec. 1471. Repealed. Pub. L. 94-455, title XIX, Sec. 1901b13A, Oct. 4, 1976, 90 Stat. 1840

Sec. 1481, 1482. Repealed. Pub. L. 101-508, title XI,

Sec. 11801a37, Nov. 5, 1990, 104 Stat. 1388-521

Sec. 1491, 1492. Repealed. Pub. L. 105-34, title XI,

Sec. 1131a, Aug. 5, 1997, 111 Stat. 978

Sec. 1493. Repealed. Pub. L. 89-809, title I, Sec. 103l2, Nov. 13, 1966, 80 Stat. 1554

Sec. 1494. Repealed. Pub. L. 105-34, title XI, Sec. 1131a, Aug. 5, 1997, 111 Stat. 978

CHAPTER 6 - CONSOLIDATED RETURNS

Subchapter A Returns and Payment of Tax

Sec. 1501. Privilege to file consolidated returns

There appear to be no parallel authorities in CFR for this section (26 USC 1501).

Parallel authorities for 26 USC 1502 (from CFR)

26 CFR part 1

Parallel authorities for 26 USC 1503 (from CFR)

26 CFR part 1

Parallel authorities for 26 USC 1504 (from CFR)

26 CFR part 1

There appear to be no parallel authorities in CFR for this section (26 USC 1505).

PART I IN GENERAL

Sec. 1551. Disallowance of the benefits of the graduated corporate rates and accumulated earnings credit

There appear to be no parallel authorities in CFR for this section (26 USC 1551).

Sec. 1561. Limitations on certain multiple tax benefits in the case of certain controlled corporations

Parallel authorities for 26 USC 1561 (from CFR)

26 CFR part 1

Sec. 1563. Definitions and special rules

Parallel authorities for 26 USC 1563 (from CFR)

26 CFR part 13

Continued on Page 2