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Sample records for 2011-04-01 false tax

  1. 26 CFR 1.1502-5 - Estimated tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-5 Estimated tax. (a) General rule—(1) Consolidated estimated tax. If a group files...

  2. 26 CFR 31.3302(b)-1 - Additional credit against tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Additional credit against tax. 31.3302(b)-1...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT... credit against tax. (a) In general. In addition to the credit against the tax allowable for...

  3. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  4. 26 CFR 31.6682-1 - False information with respect to withholding.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false False information with respect to withholding. 31.6682-1 Section 31.6682-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions...

  5. 27 CFR 41.32 - Cigarette tax rates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following...

  6. 27 CFR 19.612 - Summary records of tax determinations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Summary records of tax....612 Summary records of tax determinations. Each proprietor that withdraws distilled spirits on determination of tax, but before payment of tax, must maintain a daily summary record of tax determinations....

  7. 27 CFR 25.151 - Rate of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed...

  8. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Tax credit. 46.223 Section... for Sale on April 1, 2009 Tax Liability Calculation § 46.223 Tax credit. The dealer is allowed a credit of up to $500 against the total floor stocks tax. However, controlled groups are eligible for...

  9. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 20 2011-04-01 2011-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a.... Chapter 24 (collection of income tax at source on wages) requires every employer making payment of...

  10. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Income tax return-tax not computed by taxpayer. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to...

  11. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...

  12. 26 CFR 48.4121-1 - Imposition and rate of tax on coal.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Imposition and rate of tax on coal. 48.4121-1...) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Coal § 48.4121-1 Imposition and rate of tax on coal. (a) Imposition of tax—(1) In general. Section 4121(a) imposes a tax on coal mined at...

  13. 26 CFR 1.6851-1 - Termination assessments of income tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Termination assessments of income tax. 1.6851-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6851-1 Termination assessments of income tax. (a) Authority for making—(1) In general....

  14. 26 CFR 53.4951-1 - Black lung trusts-taxes on self-dealing.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Black lung trusts-taxes on self-dealing. 53... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Black Lung Benefit Trust Excise Taxes § 53.4951-1 Black lung trusts—taxes on self-dealing. (a) In general. Section...

  15. 26 CFR 53.4952-1 - Black lung trusts-taxes on taxable expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Black lung trusts-taxes on taxable expenditures... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Black Lung Benefit Trust Excise Taxes § 53.4952-1 Black lung trusts—taxes on taxable expenditures. (a) In general....

  16. 26 CFR 31.3302(a)-1 - Credit against tax for contributions paid.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Credit against tax for contributions paid. 31... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME... Credit against tax for contributions paid. (a) In general. Subject to the provision of paragraphs (b)...

  17. 27 CFR 19.246 - Computing the effective tax rate for a product.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Computing the effective... Spirits Taxes Effective Tax Rates § 19.246 Computing the effective tax rate for a product. (a) How to compute effective tax rates. In order to determine the effective tax rate for a distilled spirits...

  18. 26 CFR 1.701-1 - Partners, not partnership, subject to tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Partners, not partnership, subject to tax. 1.701...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.701-1 Partners, not partnership, subject to tax. Partners are liable for income tax only in their separate...

  19. 26 CFR 31.6161(a)(1)-1 - Extensions of time for paying tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Extensions of time for paying tax. 31.6161(a)(1)-1 Section 31.6161(a)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions...

  20. 26 CFR 1.802(b)-1 - Tax on life insurance companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax on life insurance companies. 1.802(b)-1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802(b)-1 Tax on life..., and ending after August 16, 1954, section 802(b) imposes a tax on the 1954 life insurance...

  1. 26 CFR 1.802-3 - Tax imposed on life insurance companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax imposed on life insurance companies. 1.802-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-3 Tax imposed on life...) imposes a tax on the life insurance company taxable income (as defined in section 802(b) and paragraph...

  2. 20 CFR 227.5 - Employer tax credits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Employer tax credits. 227.5 Section 227.5... SUPPLEMENTAL ANNUITIES § 227.5 Employer tax credits. Employers are entitled to tax credits if they pay non.... The tax credits for each month equal the sum of the reductions for employer pensions in...

  3. 27 CFR 40.23 - Cigarette tax rates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Cigarette tax rates. 40.23... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.23 Cigarette tax rates. Cigarettes are taxed at the following rates under 26...

  4. 27 CFR 46.101 - Special tax returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Special tax returns. 46.101 Section 46.101 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... CIGARETTE PAPERS AND TUBES Rules for Special (Occupational) Tax Payment of Special Tax § 46.101 Special...

  5. 26 CFR 1.1502-3 - Consolidated tax credits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Consolidated tax credits. 1.1502-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-3 Consolidated tax credits. (a) Determination of amount of consolidated credit—(1) In general. The credit allowed by section 38 for...

  6. 20 CFR 606.20 - Cap on tax credit reduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Cap on tax credit reduction. 606.20 Section 606.20 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS... Tax Credit Reduction § 606.20 Cap on tax credit reduction. (a) Applicability. Subsection (f)...

  7. 26 CFR 56.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Tax return preparer. 56.7701-1 Section 56.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES § 56.7701-1 Tax return preparer. (a) In general....

  8. 26 CFR 301.6653-1 - Failure to pay tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Failure to pay tax. 301.6653-1 Section 301.6653... Additions to the Tax and Additional Amounts § 301.6653-1 Failure to pay tax. (a) Negligence or intentional... an underpayment— (i) The addition to the tax under section 6651, relating to failure to file a...

  9. 26 CFR 301.6111-2 - Confidential corporate tax shelters.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Confidential corporate tax shelters. 301.6111-2....6111-2 Confidential corporate tax shelters. (a) In general. (1) Under section 6111(d) and this section, a confidential corporate tax shelter is treated as a tax shelter subject to the requirements...

  10. 26 CFR 1.1201-1 - Alternative tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Alternative tax. 1.1201-1 Section 1.1201-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Wash Sales of Stock Or Securities § 1.1201-1 Alternative tax. (a) Corporations—(1) In general. (i) If for any taxable year...

  11. 26 CFR 1.960-4 - Additional foreign tax credit in year of receipt of previously taxed earnings and profits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Additional foreign tax credit in year of receipt of previously taxed earnings and profits. 1.960-4 Section 1.960-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.960-4...

  12. 26 CFR 1.1446-1 - Withholding tax on foreign partners' share of effectively connected taxable income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... partnership must generally pay 1446 tax on ECTI allocable to a foreign corporate partner that has made an... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Withholding tax on foreign partners' share of..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Withholding of Tax...

  13. 26 CFR 1.904(b)-2 - Special rules for application of section 904(b) to alternative minimum tax foreign tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Special rules for application of section 904(b) to alternative minimum tax foreign tax credit. 1.904(b)-2 Section 1.904(b)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the...

  14. 27 CFR 19.253 - Assessment of tax on spirits not accounted for or reported.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Assessment of tax on spirits not accounted for or reported. 19.253 Section 19.253 Alcohol, Tobacco Products and Firearms... Distilled Spirits Taxes Assessment of Taxes by Ttb § 19.253 Assessment of tax on spirits not accounted...

  15. 26 CFR 1.669(b)-1A - Tax on distribution.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax on distribution. 1.669(b)-1A Section 1.669(b... (CONTINUED) INCOME TAXES (CONTINUED) Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning Before January 1, 1969 § 1.669(b)-1A Tax on distribution. (a) In general. The partial tax...

  16. 26 CFR 1.1461-1 - Payment and returns of tax withheld.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Payment and returns of tax withheld. 1.1461-1 Section 1.1461-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Application of Withholding Provisions § 1.1461-1 Payment and returns of tax withheld. (a) Payment...

  17. 26 CFR 1.996-7 - Carryover of DISC tax attributes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Carryover of DISC tax attributes. 1.996-7 Section 1.996-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Domestic International Sales Corporations § 1.996-7 Carryover of DISC tax attributes. (a) In...

  18. 26 CFR 1.853-1 - Foreign tax credit allowed to shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Foreign tax credit allowed to shareholders. 1.853-1 Section 1.853-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.853-1 Foreign tax...

  19. 26 CFR 1.6161-1 - Extension of time for paying tax or deficiency.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Extension of time for paying tax or deficiency. 1.6161-1 Section 1.6161-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extensions of Time for Payment § 1.6161-1 Extension of time for paying tax or deficiency....

  20. 26 CFR 48.4161(a)-1 - Imposition and rate of tax; fishing equipment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Imposition and rate of tax; fishing equipment... § 48.4161(a)-1 Imposition and rate of tax; fishing equipment. (a) Imposition of tax. Section 4161(a) imposes a tax on the sale of the following articles of fishing equipment (including in each case parts...

  1. 26 CFR 1.1015-5 - Increased basis for gift tax paid.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Increased basis for gift tax paid. 1.1015-5... TAX (CONTINUED) INCOME TAXES (CONTINUED) Basis Rules of General Application § 1.1015-5 Increased basis for gift tax paid. (a) General rule in the case of gifts made on or before December 31, 1976....

  2. 26 CFR 31.6001-3 - Additional records under Railroad Retirement Tax Act.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Additional records under Railroad Retirement... Railroad Retirement Tax Act. (a) Records of employers. (1) Every employer liable for tax under the Railroad... settlement of taxes under the Railroad Retirement Tax Act made pursuant to the regulations in this part....

  3. 26 CFR 31.3101-1 - Measure of employee tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Measure of employee tax. 31.3101-1 Section 31.3101-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT...-1 Measure of employee tax. The employee tax is measured by the amount of wages received after...

  4. 26 CFR 31.3201-1 - Measure of employee tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Measure of employee tax. 31.3201-1 Section 31.3201-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Measure of employee tax. The employee tax is measured by the amount of compensation received for...

  5. 26 CFR 31.3111-1 - Measure of employer tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Measure of employer tax. 31.3111-1 Section 31.3111-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT...-1 Measure of employer tax. The employer tax is measured by the amount of wages paid after 1954...

  6. 26 CFR 31.3221-1 - Measure of employer tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Measure of employer tax. 31.3221-1 Section 31.3221-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Measure of employer tax. (a) General Rule—The employer tax is measured by the amount of compensation...

  7. 26 CFR 1.826-5 - Attribution of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Attribution of tax. 1.826-5 Section 1.826-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine...

  8. 26 CFR 157.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Tax return preparer. 157.7701-1 Section 157.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure...

  9. 26 CFR 53.4955-1 - Tax on political expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Tax on political expenditures. 53.4955-1... Tax on political expenditures. (a) Relationship between section 4955 excise taxes and substantive... section 501(c)(3) only if it does not participate or intervene in any political campaign on behalf of...

  10. 26 CFR 1.1502-4 - Consolidated foreign tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the 26 CFR part 1 edition revised as of April 1, 1995) such profit is deferred and none of the... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Consolidated foreign tax credit. 1.1502-4... tax credit. (a) In general. The credit under section 901 for taxes paid or accrued to any...

  11. 20 CFR 601.4 - Certification for tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Certification for tax credit. 601.4 Section 601.4 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR ADMINISTRATIVE... and Additional Tax Credit and Grant Purposes § 601.4 Certification for tax credit. (a) Within 30...

  12. 17 CFR 229.1116 - (Item 1116) Tax matters.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false (Item 1116) Tax matters. 229.1116 Section 229.1116 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION STANDARD... 1116) Tax matters. Provide a brief, clear and understandable summary of: (a) The tax treatment of...

  13. 27 CFR 19.256 - Tax on wine.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Tax on wine. 19.256... § 19.256 Tax on wine. (a) Imposition of tax. All wine (including imitation, substandard, or artificial wine, and compounds sold as wine) produced in or imported into or brought into the United States...

  14. 27 CFR 45.46 - Tax-exempt label.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Tax-exempt label. 45.46..., WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES Packaging Requirements § 45.46 Tax-exempt label... Be Sold.” adequately imprinted on the package or on a label securely affixed thereto. (72 Stat....

  15. 26 CFR 1.9000-7 - Provisions for estimated tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Provisions for estimated tax. 1.9000-7 Section 1.9000-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations § 1.9000-7 Provisions...

  16. 26 CFR 301.7701-15 - Tax return preparer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Tax return preparer. 301.7701-15 Section 301.7701-15 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Definitions § 301.7701-15 Tax return preparer. (a) In general. A tax return preparer is any person...

  17. 17 CFR 256.411.5 - Investment tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Investment tax credit. 256.411... HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.411.5 Investment tax credit. (a) This account shall be debited with the amounts of investment tax credits related to service company...

  18. 27 CFR 24.323 - Excise Tax Return form.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Excise Tax Return form. 24.323 Section 24.323 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS WINE Records and Reports § 24.323 Excise Tax Return form. A proprietor...

  19. 26 CFR 55.4981-1 - Imposition of excise tax on certain real estate investment trust taxable income not distributed...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Imposition of excise tax on certain real estate... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-1 Imposition of...

  20. 26 CFR 1.6695-2 - Tax return preparer due diligence requirements for determining earned income credit eligibility.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Tax return preparer due diligence requirements for determining earned income credit eligibility. 1.6695-2 Section 1.6695-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional...

  1. 26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Required use of magnetic media for income tax... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6037-2 Required use of magnetic media for income tax returns of electing...

  2. 26 CFR 1.901-2T - Income, war profits, or excess profits tax paid or accrued (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Income, war profits, or excess profits tax paid..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.901-2T Income, war profits, or excess profits tax paid or accrued...

  3. 26 CFR 1.1441-1 - Requirement for the deduction and withholding of tax on payments to foreign persons.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Requirement for the deduction and withholding of tax on payments to foreign persons. 1.1441-1 Section 1.1441-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Withholding of Tax on Nonresident Aliens and...

  4. 26 CFR 301.6521-1 - Mitigation of effect of limitation in case of related employee social security tax and self...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Mitigation of effect of limitation in case of related employee social security tax and self-employment tax. 301.6521-1 Section 301.6521-1 Internal... effect of limitation in case of related employee social security tax and self-employment tax. (a)...

  5. 26 CFR 48.6416(b)(3)-1 - Tax-paid articles used for further manufacture and causing overpayments of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Tax-paid articles used for further manufacture... Manufacturers Taxes § 48.6416(b)(3)-1 Tax-paid articles used for further manufacture and causing overpayments of... manufacturer who uses the article in further manufacture of a second article or who sells the article with,...

  6. 25 CFR 117.3 - Payment of taxes of Indians under 21 years of age.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Payment of taxes of Indians under 21 years of age. 117.3... CERTIFICATES OF COMPETENCY § 117.3 Payment of taxes of Indians under 21 years of age. All taxes assessed... balance shall be paid to the parent having custody of the Indian under 21 years of age. All other...

  7. 26 CFR 301.7701-1 - Classification of organizations for federal tax purposes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Classification of organizations for federal tax... Classification of organizations for federal tax purposes. (a) Organizations for federal tax purposes—(1) In general. The Internal Revenue Code prescribes the classification of various organizations for federal...

  8. 26 CFR 1.164-6 - Apportionment of taxes on real property between seller and purchaser.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... relates and the real property is sold subsequent to the time the tax becomes a personal liability or a... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Apportionment of taxes on real property between... Individuals and Corporations § 1.164-6 Apportionment of taxes on real property between seller and...

  9. 25 CFR 117.2 - Payment of taxes of adult Indians.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Payment of taxes of adult Indians. 117.2 Section 117.2... COMPETENCY § 117.2 Payment of taxes of adult Indians. The superintendent may cause to be paid out of any money heretofore accrued or hereafter accruing to the credit of any adult Indian all taxes of every...

  10. 26 CFR 157.6060-1 - Reporting requirements for tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Reporting requirements for tax return preparers. 157.6060-1 Section 157.6060-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING...

  11. 26 CFR 157.6694-1 - Section 6694 penalties applicable to tax return preparer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Section 6694 penalties applicable to tax return preparer. 157.6694-1 Section 157.6694-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT...

  12. 26 CFR 157.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Claims for credit or refund by tax return preparers. 157.6696-1 Section 157.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT...

  13. 26 CFR 157.6165-1 - Bonds where time to pay tax has been extended.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Bonds where time to pay tax has been extended. 157.6165-1 Section 157.6165-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING...

  14. 26 CFR 1.871-1 - Classification and manner of taxing alien individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... beginning before January 1, 1967, see 26 CFR 1.871-1 and 1.871-7(a) (Revised as of January 1, 1971... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Classification and manner of taxing alien... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations §...

  15. 26 CFR 48.4082-4 - Diesel fuel and kerosene; back-up tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Diesel fuel and kerosene; back-up tax. 48.4082-4 Section 48.4082-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Taxable Fuel...

  16. 26 CFR 1.901-2 - Income, war profits, or excess profits tax paid or accrued.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Income, war profits, or excess profits tax paid or accrued. 1.901-2 Section 1.901-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.901-2 Income, war profits,...

  17. 26 CFR 1.932-1 - Coordination of United States and Virgin Islands income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Coordination of United States and Virgin Islands income taxes. 1.932-1 Section 1.932-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Possessions of the United States § 1.932-1 Coordination of United States...

  18. 26 CFR 156.6161-1 - Extension of time for paying tax or deficiency.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Extension of time for paying tax or deficiency. 156.6161-1 Section 156.6161-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON GREENMAIL Procedure and Administration § 156.6161-1 Extension of time for paying...

  19. 26 CFR 53.6161-1 - Extension of time for paying tax or deficiency.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Extension of time for paying tax or deficiency. 53.6161-1 Section 53.6161-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Procedure and Administration § 53.6161-1 Extension of time...

  20. 26 CFR 55.6161-1 - Extension of time for paying tax or deficiency.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Extension of time for paying tax or deficiency. 55.6161-1 Section 55.6161-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure...

  1. 27 CFR 22.113 - Receipt of tax-free alcohol.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Receipt of tax-free alcohol. 22.113 Section 22.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTRIBUTION AND USE OF TAX-FREE ALCOHOL Withdrawal...

  2. 26 CFR 41.4483-6 - Reduction in tax for trucks used in logging.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Reduction in tax for trucks used in logging. 41... Certain Highway Motor Vehicles § 41.4483-6 Reduction in tax for trucks used in logging. (a) In general. The tax imposed by section 4481 shall be reduced by 25 percent in the case of a truck used in...

  3. 26 CFR 56.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Claims for credit or refund by tax return preparers. 56.6696-1 Section 56.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES § 56.6696-1 Claims for...

  4. 26 CFR 56.6060-1 - Reporting requirements for tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Reporting requirements for tax return preparers. 56.6060-1 Section 56.6060-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES § 56.6060-1...

  5. 26 CFR 56.6694-1 - Section 6694 penalties applicable to tax return preparer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Section 6694 penalties applicable to tax return preparer. 56.6694-1 Section 56.6694-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES § 56.6694-1 Section...

  6. 26 CFR 1.665(d)-1A - Taxes imposed on the trust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Taxes imposed on the trust. 1.665(d)-1A Section 1.665(d)-1A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning on Or After January...

  7. 26 CFR 301.6501(f)-1 - Personal holding company tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Personal holding company tax. 301.6501(f)-1... Collection § 301.6501(f)-1 Personal holding company tax. If a corporation which is a personal holding company... capital stock of the corporation, the personal holding company tax for such year may be assessed, or...

  8. 26 CFR 1.9000-3 - Requirement of statement showing increase in tax liability.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Requirement of statement showing increase in tax liability. 1.9000-3 Section 1.9000-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations §...

  9. 26 CFR 1.9002-4 - Election to pay net increase in tax in installments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Election to pay net increase in tax in installments. 1.9002-4 Section 1.9002-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations § 1.9002-4...

  10. 26 CFR 1.665(d)-1 - Taxes imposed on the trust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Taxes imposed on the trust. 1.665(d)-1 Section 1.665(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Beginning Before January 1, 1969 § 1.665(d)-1 Taxes imposed on the trust. (a) For the purpose of subpart...

  11. 26 CFR 301.7507-10 - Collection of tax after termination of immunity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Collection of tax after termination of immunity... the United States § 301.7507-10 Collection of tax after termination of immunity. If, in the case of a... collection of taxes (including interest and other additions) becoming due after immunity ceases. See...

  12. 27 CFR 41.111 - Verification of bond and agreement to pay tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Verification of bond and agreement to pay tax. 41.111 Section 41.111 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX....111 Verification of bond and agreement to pay tax. (a) Verification of bond. Prior to shipment...

  13. 27 CFR 25.164a - Special September rule for taxes due by semimonthly return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Special September rule for taxes due by semimonthly return. 25.164a Section 25.164a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation...

  14. 27 CFR 25.285 - Refund of beer tax excessively paid.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Refund of beer tax... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.285 Refund of beer tax excessively paid. (a) Eligibility. A brewer who, under the...

  15. 26 CFR 31.3502-1 - Nondeductibility of taxes in computing taxable income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Nondeductibility of taxes in computing taxable... 1954) § 31.3502-1 Nondeductibility of taxes in computing taxable income. For provisions relating to the nondeductibility, in computing taxable income under subtitle A, of the taxes imposed by sections 3101, 3201,...

  16. 26 CFR 1.669(a)-3 - Tax computed by the exact throwback method.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax computed by the exact throwback method. 1... Applicable to Taxable Years Beginning Before January 1, 1969 § 1.669(a)-3 Tax computed by the exact throwback... elects to compute the tax, on amounts deemed distributed under section 666, by the exact throwback...

  17. 26 CFR 31.6011(a)-3 - Returns under Federal Unemployment Tax Act.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Returns under Federal Unemployment Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-3 Returns under Federal Unemployment Tax Act. (a) Requirement. Every person shall make a return of tax under the Federal Unemployment...

  18. 26 CFR 301.6106-1 - Publicity of unemployment tax returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Publicity of unemployment tax returns. 301.6106... Records § 301.6106-1 Publicity of unemployment tax returns. For provisions relating to publicity of returns made in respect of unemployment tax imposed by chapter 23 of the Code, see §§ 301.6103(a)-1,...

  19. 26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b)...

  20. 26 CFR 31.6001-4 - Additional records under Federal Unemployment Tax Act.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Additional records under Federal Unemployment... Federal Unemployment Tax Act. (a) Records of employers. Every employer liable for tax under the Federal Unemployment Tax Act for any calendar year shall, with respect to each such year, keep such records as...

  1. 26 CFR 1.642(a)(1)-1 - Partially tax-exempt interest.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Partially tax-exempt interest. 1.642(a)(1)-1 Section 1.642(a)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries §...

  2. 26 CFR 1.669(a)-4 - Tax attributable to short-cut throwback method.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax attributable to short-cut throwback method... Applicable to Taxable Years Beginning Before January 1, 1969 § 1.669(a)-4 Tax attributable to short-cut... the tax on the amounts deemed distributed under section 666 by the short-cut throwback method...

  3. 27 CFR 53.131 - Tax-free sales; general rule.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Tax-free sales; general... AMMUNITION Exemptions, Registration, Etc. § 53.131 Tax-free sales; general rule. (a) In general. Section 4221... chapter 32 of the Code may be sold tax-free by the manufacturer, producer, or importer: (1) For use by...

  4. 26 CFR 48.4063-3 - Other tax-free sales.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Other tax-free sales. 48.4063-3 Section 48.4063... Taxable Fuel Automotive and Related Items § 48.4063-3 Other tax-free sales. For provisions relating to tax-free sales of articles referred to in section 4061, see: (a) Section 4221, relating to certain...

  5. 26 CFR 48.4073-4 - Other tax-free sales.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Other tax-free sales. 48.4073-4 Section 48.4073... Taxable Fuel Tires, Tubes, and Tread Rubber § 48.4073-4 Other tax-free sales. (a) Cross references. For provisions relating to tax-free sales of articles referred to in section 4071, see: (1) Section...

  6. 26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15...

  7. 26 CFR 1.891 - Statutory provisions; doubling of rates of tax on citizens and corporations of certain foreign...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Statutory provisions; doubling of rates of tax... (CONTINUED) Miscellaneous Provisions § 1.891 Statutory provisions; doubling of rates of tax on citizens and corporations of certain foreign countries. Sec. 891. Doubling of rates of tax on citizens and corporations...

  8. 26 CFR 54.4976-1T - Questions and answers relating to taxes with respect to welfare benefit funds (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Questions and answers relating to taxes with respect to welfare benefit funds (temporary). 54.4976-1T Section 54.4976-1T Internal Revenue INTERNAL... EXCISE TAXES § 54.4976-1T Questions and answers relating to taxes with respect to welfare benefit...

  9. 26 CFR 1.935-1 - Coordination of individual income taxes with Guam and the Northern Mariana Islands.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Coordination of individual income taxes with Guam and the Northern Mariana Islands. 1.935-1 Section 1.935-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Possessions of the United States § 1.935-1 Coordination...

  10. 26 CFR 1.66-4 - Request for relief from the Federal income tax liability resulting from the operation of...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Request for relief from the Federal income tax liability resulting from the operation of community property law. 1.66-4 Section 1.66-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross...

  11. 26 CFR 1.381(c)(12)-1 - Recovery of bad debts, prior taxes, or delinquency amounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Recovery of bad debts, prior taxes, or...(c)(12)-1 Recovery of bad debts, prior taxes, or delinquency amounts. (a) Carryover requirement. (1... corporation is entitled to the recovery of a bad debt, prior tax, or delinquency amount on account of which...

  12. 26 CFR 48.4071-3 - Imposition of tax on tires and tubes delivered to manufacturer's retail outlet.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Imposition of tax on tires and tubes delivered... EXCISE TAXES Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Tires, Tubes, and Tread Rubber § 48.4071-3 Imposition of tax on tires and tubes delivered to manufacturer's retail outlet. (a)...

  13. 26 CFR 1.168(j)-1T - Questions and answers concerning tax-exempt entity leasing rules (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Questions and answers concerning tax-exempt entity leasing rules (temporary). 1.168(j)-1T Section 1.168(j)-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations...

  14. 26 CFR 31.3301-1 - Persons liable for tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Persons liable for tax. 31.3301-1 Section 31.3301-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-1 Persons liable...

  15. 19 CFR 201.208 - Tax refund offset.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 19 Customs Duties 3 2011-04-01 2011-04-01 false Tax refund offset. 201.208 Section 201.208 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Debt Collection § 201.208 Tax refund offset. (a) Scope. The provisions of 26 U.S.C. 6402(d) and 31 U.S.C....

  16. 27 CFR 40.282 - Allowance of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Allowance of tax. 40.282 Section 40.282 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Claims by...

  17. 27 CFR 40.162 - Semimonthly tax return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Semimonthly tax return. 40.162 Section 40.162 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Operations...

  18. 27 CFR 19.669 - Distilled spirits taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... an alcohol fuel plant if the spirits are withdrawn exclusively for fuel use in accordance with this... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Distilled spirits taxes. 19.669 Section 19.669 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE...

  19. 27 CFR 53.63 - Other tax-free sales.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...: (a) Section 4221 and 27 CFR 53.131, “Tax-free sales; general rule”. (b) Section 4223 and 27 CFR 53... and 27 CFR 53.140, “Registration”. ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Other tax-free sales....

  20. 26 CFR 54.4978-1T - Questions and answers relating to the tax on certain dispositions by employee stock ownership...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary). 54.4978-1T...) MISCELLANEOUS EXCISE TAXES (CONTINUED) PENSION EXCISE TAXES § 54.4978-1T Questions and answers relating to...

  1. 26 CFR 1.267(a)-2T - Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary). 1.267(a)-2T Section 1.267(a)-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible §...

  2. 26 CFR 1.382-2T - Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary). 1.382-2T Section 1.382-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.382-2T...

  3. 26 CFR 1.905-3T - Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings and post-1986 foreign income taxes as a result of a foreign tax redetermination (temporary). 1.905-3T Section 1.905-3T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...

  4. 26 CFR 1.6162-1 - Extension of time for payment of tax on gain attributable to liquidation of personal holding...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Extension of time for payment of tax on gain...) Extensions of Time for Payment § 1.6162-1 Extension of time for payment of tax on gain attributable to... director may grant an extension of time for the payment of such portion of the tax. For the meaning of...

  5. 26 CFR 31.3301-3 - Rate and computation of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... employment after December 31, 1938, the rate in effect at the time the wages are paid. ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Rate and computation of tax. 31.3301-3 Section... SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-3 Rate...

  6. 26 CFR 31.3102-3 - Collection of, and liability for, employee tax on tips.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Collection of, and liability for, employee tax on tips. 31.3102-3 Section 31.3102-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code...

  7. 27 CFR 70.75 - Jeopardy assessment of alcohol, tobacco, and firearms taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Jeopardy assessment of alcohol, tobacco, and firearms taxes. 70.75 Section 70.75 Alcohol, Tobacco Products and Firearms ALCOHOL... assessment of alcohol, tobacco, and firearms taxes. (a) If the appropriate TTB officer believes that...

  8. 25 CFR 215.21 - Payment of gross production tax on lead and zinc.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Payment of gross production tax on lead and zinc. 215.21... ZINC MINING OPERATIONS AND LEASES, QUAPAW AGENCY § 215.21 Payment of gross production tax on lead and zinc. The superintendent of the Quapaw Indian Agency is hereby authorized and directed to pay at...

  9. 26 CFR 301.6241-1T - Tax treatment determined at corporate level.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Tax treatment determined at corporate level... (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Assessment In General § 301.6241-1T Tax treatment determined at corporate level. (a) In general. For a taxable year of an S corporation...

  10. 27 CFR 46.107 - Penalty for failure to file return or to pay tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Penalty for failure to file return or to pay tax. 46.107 Section 46.107 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE...

  11. 26 CFR 301.6224(c)-1 - Tax matters partner may bind nonnotice partners.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of fraud, malfeasance, or misrepresentation of fact, if the tax matters partner enters into a... contained in 26 CFR part 1, revised April 1, 2001. ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Tax matters partner may bind nonnotice...

  12. 26 CFR 48.4063-1 - Tax-free sales of bodies to chassis manufacturers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Tax-free sales of bodies to chassis..., Tread Rubber, and Taxable Fuel Automotive and Related Items § 48.4063-1 Tax-free sales of bodies to... not apply to bodies sold by the manufacturer thereof to a manufacturer (but not an importer)...

  13. 26 CFR 1.669(e)-1A - Pro rata portion of taxes deemed distributed.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Pro rata portion of taxes deemed distributed. 1.669(e)-1A Section 1.669(e)-1A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Applicable to Taxable Years Beginning Before January 1, 1969 § 1.669(e)-1A Pro rata portion of taxes...

  14. 27 CFR 41.30 - Pipe tobacco and roll-your-own tobacco tax rates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Pipe tobacco and roll-your-own tobacco tax rates. 41.30 Section 41.30 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO...

  15. 27 CFR 26.37 - Alcohol and Tobacco Tax and Trade Bureau Officers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Alcohol and Tobacco Tax and Trade Bureau Officers. 26.37 Section 26.37 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO...

  16. 26 CFR 1.1031(d)-1 - Property acquired upon a tax-free exchange.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Property acquired upon a tax-free exchange. 1... Property acquired upon a tax-free exchange. (a) If, in an exchange of property solely of the type described... provision of a prior revenue law, on account of the receipt of money in the transaction, the basis of...

  17. 26 CFR 48.4041-17 - Tax-free retail sales to certain nonprofit educational organizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Tax-free retail sales to certain nonprofit educational organizations. 48.4041-17 Section 48.4041-17 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Special Fuels § 48.4041-17 Tax-free retail sales to certain nonprofit educational organizations. (a)...

  18. 26 CFR 1.669(d)-1A - Total taxes deemed distributed.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Total taxes deemed distributed. 1.669(d)-1A Section 1.669(d)-1A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... Taxable Years Beginning Before January 1, 1969 § 1.669(d)-1A Total taxes deemed distributed. (a) If...

  19. 26 CFR 52.4681-1 - Taxes imposed with respect to ozone-depleting chemicals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...)) for the calendar year in which the sale or use occurs; and (iii) The ozone-depletion factor... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes imposed with respect to ozone-depleting... to ozone-depleting chemicals. (a) Taxes imposed. Sections 4681 and 4682 impose the following...

  20. 26 CFR 36.3121(l)(10)-4 - Payment of amounts equivalent to tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Payment of amounts equivalent to tax. 36.3121(l)(10)-4 Section 36.3121(l)(10)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... SUBSIDIARIES § 36.3121(l)(10)-4 Payment of amounts equivalent to tax. A domestic corporation which has...

  1. 26 CFR 31.3121(q)-1 - Tips included for employee taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Tips included for employee taxes. 31.3121(q)-1 Section 31.3121(q)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... § 31.3121(q)-1 Tips included for employee taxes. (a) In general. Except as otherwise provided...

  2. 26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Certain income tax returns of corporations. 301.6501(g)-1 Section 301.6501(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or...

  3. 27 CFR 70.321 - Registration of persons paying a special tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Registration of persons paying a special tax. 70.321 Section 70.321 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND PRACTICES PROCEDURE AND ADMINISTRATION Collection of Excise and Special...

  4. 26 CFR 1.666(b)-1A - Total taxes deemed distributed.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Total taxes deemed distributed. 1.666(b)-1A Section 1.666(b)-1A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... Taxable Years Beginning Before January 1, 1969 § 1.666(b)-1A Total taxes deemed distributed. (a) If...

  5. 26 CFR 1.666(b)-1 - Total taxes deemed distributed.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Total taxes deemed distributed. 1.666(b)-1 Section 1.666(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... Taxable Years Beginning Before January 1, 1969 § 1.666(b)-1 Total taxes deemed distributed. (a) If...

  6. 26 CFR 400.1-1 - Refiling of notice of tax lien.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Refiling of notice of tax lien. 400.1-1 Section 400.1-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION TEMPORARY REGULATIONS UNDER THE FEDERAL TAX LIEN ACT OF 1966 § 400.1-1 Refiling...

  7. 27 CFR 53.136 - Tax-free sales of articles to nonprofit educational organizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Tax-free sales of articles to nonprofit educational organizations. 53.136 Section 53.136 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) FIREARMS...

  8. 26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Public inspection and distribution of applications for tax exemption and annual information returns of tax-exempt organizations. 301.6104(d)-1 Section 301.6104(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE...

  9. 26 CFR 1.831-3 - Tax on insurance companies (other than life or mutual), mutual marine insurance companies, mutual...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax on insurance companies (other than life or... Companies § 1.831-3 Tax on insurance companies (other than life or mutual), mutual marine insurance...) All insurance companies, other than life or mutual or foreign insurance companies not carrying on...

  10. 26 CFR 1.706-2T - Temporary regulations; question and answer under the Tax Reform Act of 1984.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Temporary regulations; question and answer under the Tax Reform Act of 1984. 1.706-2T Section 1.706-2T Internal Revenue INTERNAL REVENUE SERVICE... Partnerships § 1.706-2T Temporary regulations; question and answer under the Tax Reform Act of 1984. Question...

  11. 26 CFR 1.959-2 - Exclusion from gross income of controlled foreign corporations of previously taxed earnings and...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Exclusion from gross income of controlled foreign corporations of previously taxed earnings and profits. 1.959-2 Section 1.959-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME...

  12. 26 CFR 56.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Tax return preparers furnishing identifying numbers for returns or claims for refund. 56.6109-1 Section 56.6109-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PUBLIC...

  13. 27 CFR 26.201a - Production in the Virgin Islands for tax-free shipment to the United States.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Production in the Virgin Islands for tax-free shipment to the United States. 26.201a Section 26.201a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS LIQUORS AND...

  14. 26 CFR 31.6071(a)-1A - Time for filing returns with respect to the railroad unemployment repayment tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Time for filing returns with respect to the railroad unemployment repayment tax. 31.6071(a)-1A Section 31.6071(a)-1A Internal Revenue INTERNAL REVENUE... filing returns with respect to the railroad unemployment repayment tax. (a) In general. Each return...

  15. 26 CFR 48.4091-3 - Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). 48.4091-3 Section 48.4091-3 Internal Revenue INTERNAL... Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). (a)...

  16. 26 CFR 301.6503(d)-1 - Suspension of running of period of limitation; extension of time for payment of estate tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Suspension of running of period of limitation... ADMINISTRATION Limitations Limitations on Assessment and Collection § 301.6503(d)-1 Suspension of running of... payment of any estate tax, the running of the period of limitations for collection of such tax...

  17. 26 CFR 601.103 - Summary of general tax procedure.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 20 2011-04-01 2011-04-01 false Summary of general tax procedure. 601.103 Section 601.103 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INTERNAL REVENUE PRACTICE STATEMENT OF PROCEDURAL RULES General Procedural Rules § 601.103 Summary of general...

  18. 26 CFR 53.4944-1 - Initial taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Initial taxes. 53.4944-1 Section 53.4944-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE... falling price levels, and the need for diversification within the investment portfolio (for example,...

  19. 26 CFR 48.4161(a)-5 - Tax-free sales.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Tax-free sales. 48.4161(a)-5 Section 48.4161(a... EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Sporting Goods § 48.4161(a)-5 Tax-free sales. For provisions relating to the tax-free sales of articles referred to in section 4161(a) see: (a) Section...

  20. 26 CFR 48.4161(b)-4 - Tax-free sales.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Tax-free sales. 48.4161(b)-4 Section 48.4161(b... EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Sporting Goods § 48.4161(b)-4 Tax-free sales. For provisions relating to tax-free sales of articles referred to in section 4161(b) see: (a) Section...

  1. 26 CFR 31.3301-2 - Measure of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Measure of tax. 31.3301-2 Section 31.3301-2... Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-2 Measure of tax. The tax for any calendar year is measured by the amount of wages paid by the employer during such year with respect...

  2. 26 CFR 31.3121(k)-1 - Waiver of exemption from taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Code of 1939, see 26 CFR (1939) 408.216 (Regulations 128). (2) Organizations having two separate groups... the Internal Revenue Code of 1939, see 26 CFR (1939) 408.216 (Regulations 128).) (3) Services to which... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Waiver of exemption from taxes....

  3. 26 CFR 1.1461-2 - Adjustments for overwithholding or underwithholding of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... that it holds in custody for the beneficial owner or property over which it has control. Such... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Adjustments for overwithholding or underwithholding of tax. 1.1461-2 Section 1.1461-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...

  4. 26 CFR 1.671-3 - Attribution or inclusion of income, deductions, and credits against tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... this fraction is the amount which is subject to the control of the grantor or other person and the... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Attribution or inclusion of income, deductions, and credits against tax. 1.671-3 Section 1.671-3 Internal Revenue INTERNAL REVENUE SERVICE,...

  5. 26 CFR 301.6231(a)(7)-1 - Designation or selection of tax matters partner.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Designation or selection of tax matters partner. 301.6231(a)(7)-1 Section 301.6231(a)(7)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Assessment In General § 301.6231(a)(7)-1 Designation or...

  6. 18 CFR 367.4092 - Account 409.2, Income taxes, other income and deductions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 409.2, Income taxes, other income and deductions. 367.4092 Section 367.4092 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT...

  7. 18 CFR 367.4093 - Account 409.3, Income taxes, extraordinary items.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 409.3, Income taxes, extraordinary items. 367.4093 Section 367.4093 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND...

  8. 26 CFR 301.6501(n)-1 - Special rules for chapter 42 and similar taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Special rules for chapter 42 and similar taxes. 301.6501(n)-1 Section 301.6501(n)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Limitations Limitations on Assessment and Collection §...

  9. 18 CFR 367.2820 - Account 282, Accumulated deferred income taxes-Other property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 282, Accumulated deferred income taxes-Other property. 367.2820 Section 367.2820 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER...

  10. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 411.4, Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER...

  11. 26 CFR 301.6323(g)-1 - Refiling of notice of tax lien.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Refiling of notice of tax lien. 301.6323(g)-1 Section 301.6323(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Collection General Provisions §...

  12. 26 CFR 301.6221-1 - Tax treatment determined at partnership level.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Tax treatment determined at partnership level... treatment determined at partnership level. (a) In general. A partner's treatment of partnership items on the... treatment of the item on the partnership return, the IRS generally cannot adjust the treatment of that...

  13. 27 CFR 24.271 - Payment of tax by return with remittance.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... assigned a single Employer Identification Number as defined in 26 CFR 301.7701-12; (B) “Reasonably expects... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Payment of tax by return..., 2014....

  14. 26 CFR 31.6011(a)-2 - Returns under Railroad Retirement Tax Act.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... employer, pursuant to the provisions of 26 CFR (1939) 410.501(b) (Regulations 100) or of 26 CFR (1939) 411... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Returns under Railroad Retirement Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-2 Returns under Railroad Retirement...

  15. 26 CFR 31.6011(a)-3A - Returns of the railroad unemployment repayment tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Returns of the railroad unemployment repayment... (Selected Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-3A Returns of the railroad...) and section 1 of the Railroad Unemployment Insurance Act) shall make a return of the tax imposed...

  16. 26 CFR 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Automatic extension of time to file Real Estate...) Extension of Time for Filing Returns § 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return. (a) In general. A Real Estate Mortgage Investment...

  17. 26 CFR 1.831-1 - Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax on insurance companies (other than life or... insurance companies (other than life or mutual), mutual marine insurance companies, and mutual fire insurance companies issuing perpetual policies. (a) All insurance companies, other than life or mutual...

  18. 26 CFR 301.6707-1T - Questions and answers relating to penalties for failure to furnish information regarding tax...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Questions and answers relating to penalties for... Additional Amounts § 301.6707-1T Questions and answers relating to penalties for failure to furnish information regarding tax shelters. The following questions and answers relate to the penalties imposed...

  19. 18 CFR 2.67 - Calculation of taxes for property of pipeline companies constructed or acquired after January 1...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Calculation of taxes for property of pipeline companies constructed or acquired after January 1, 1970. 2.67 Section 2.67 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY...

  20. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Overpayment of income tax on account of bad... bad debts, worthless securities, etc. (a)(1) If the claim for credit or refund relates to an... the deductibility of a bad debt under section 166 or section 832(c), or of a loss from...

  1. 26 CFR 1.383-2 - Limitations on certain capital losses and excess credits in computing alternative minimum tax...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Limitations on certain capital losses and excess credits in computing alternative minimum tax. 1.383-2 Section 1.383-2 Internal Revenue INTERNAL REVENUE... Reorganizations § 1.383-2 Limitations on certain capital losses and excess credits in computing...

  2. 26 CFR 301.6326-1 - Administrative appeal of the erroneous filing of notice of federal tax lien.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Administrative appeal of the erroneous filing of notice of federal tax lien. 301.6326-1 Section 301.6326-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Collection General Provisions §...

  3. 26 CFR 31.3501(a)-1T - Question and answer relating to the time employers must collect and pay the taxes on noncash...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Question and answer relating to the time...)-1T Question and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits (Temporary). The following questions and answers relate to the time employers...

  4. 26 CFR 1.162-10T - Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible... and Corporations § 1.162-10T Questions and answers relating to the deduction of employee...

  5. 26 CFR 301.6231(a)(7)-2 - Designation or selection of tax matters partner for a limited liability company (LLC).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Designation or selection of tax matters partner for a limited liability company (LLC). 301.6231(a)(7)-2 Section 301.6231(a)(7)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Assessment In General...

  6. 26 CFR 48.4221-7 - Tax-free sales of tires and tubes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Tax-free sales of tires and tubes. 48.4221-7... Tax-free sales of tires and tubes. (a) In general. A manufacturer of tires or inner tubes that are... articles taxable under section 4071 may be sold tax free: (1) The tire or tube is sold for use by...

  7. 20 CFR 356.3 - False claims.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false False claims. 356.3 Section 356.3 Employees' Benefits RAILROAD RETIREMENT BOARD ADMINISTRATIVE REMEDIES FOR FRAUDULENT CLAIMS OR STATEMENTS CIVIL MONETARY PENALTY INFLATION ADJUSTMENT § 356.3 False claims. In the case of penalties assessed under 31...

  8. 23 CFR 635.119 - False statements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 23 Highways 1 2011-04-01 2011-04-01 false False statements. 635.119 Section 635.119 Highways FEDERAL HIGHWAY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION ENGINEERING AND TRAFFIC OPERATIONS... any statement, certificate, or report submitted pursuant to the provisions of the Federal-aid Road...

  9. 22 CFR 40.63 - Misrepresentation; Falsely claiming citizenship.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Misrepresentation; Falsely claiming citizenship. 40.63 Section 40.63 Foreign Relations DEPARTMENT OF STATE VISAS REGULATIONS PERTAINING TO BOTH NONIMMIGRANTS AND IMMIGRANTS UNDER THE IMMIGRATION AND NATIONALITY ACT, AS AMENDED Illegal Entrants...

  10. 20 CFR 702.217 - Penalty for false statement, misrepresentation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Penalty for false statement, misrepresentation. 702.217 Section 702.217 Employees' Benefits OFFICE OF WORKERS' COMPENSATION PROGRAMS, DEPARTMENT OF LABOR LONGSHOREMEN'S AND HARBOR WORKERS' COMPENSATION ACT AND RELATED STATUTES ADMINISTRATION AND PROCEDURE Claims Procedures Notice §...

  11. 25 CFR 700.541 - Fraud or false statement in a Government matter.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 2 2011-04-01 2011-04-01 false Fraud or false statement in a Government matter. 700.541 Section 700.541 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES Employee Responsibility and Conduct § 700.541 Fraud or false statement in a...

  12. 17 CFR 240.14a-9 - False or misleading statements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false False or misleading statements. 240.14a-9 Section 240.14a-9 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) GENERAL RULES AND REGULATIONS, SECURITIES EXCHANGE ACT OF 1934 Rules and Regulations Under the Securities Exchange Act of 1934...

  13. 26 CFR 1.56A-1 - Imposition of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) or by reason of a special rate of tax (such as the rate of tax on corporate capital gains). The tax... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Imposition of tax. 1.56A-1 Section 1.56A-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES...

  14. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Tax credit. 46.223 Section... for Sale on April 1, 2009 Tax Liability Calculation § 46.223 Tax credit. The dealer is allowed a credit of up to $500 against the total floor stocks tax. However, controlled groups are eligible for...

  15. 27 CFR 41.32 - Cigarette tax rates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following...

  16. 26 CFR 20.2012-1 - Credit for gift tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Credit for gift tax. 20.2012-1 Section 20.2012-1... ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2012-1 Credit for... 2012 against the Federal estate tax for gift tax paid under chapter 12 of the Internal Revenue Code,...

  17. 26 CFR 26.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Tax return preparer. 26.7701-1 Section 26.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.7701-1 Tax return...

  18. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...

  19. 26 CFR 26.2641-1 - Applicable rate of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Applicable rate of tax. The rate of tax applicable to any GST (applicable rate) is determined by multiplying the maximum Federal estate tax rate in effect at the time of the GST by the inclusion ratio (as... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Applicable rate of tax. 26.2641-1 Section...

  20. 27 CFR 40.23 - Cigarette tax rates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Cigarette tax rates. 40.23... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.23 Cigarette tax rates. Cigarettes are taxed at the following rates under 26...

  1. 26 CFR 1.56A-5 - Tax carryovers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Tax carryovers. 1.56A-5 Section 1.56A-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56A-5 Tax carryovers. (a) In...

  2. 26 CFR 25.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Tax return preparer. 25.7701-1 Section 25.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 General Actuarial Valuations § 25.7701-1 Tax...

  3. 26 CFR 1.57-1 - Items of tax preference defined.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Items of tax preference defined. 1.57-1 Section 1.57-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax Preference Regulations § 1.57-1 Items of tax preference defined. (a) (b) Accelerated depreciation on section 1250 property—(1) In general....

  4. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Credit for death taxes on remainders. 20.2015-1....2015-1 Credit for death taxes on remainders. (a) If the executor of an estate elects under section 6163... portion of the Federal estate tax for State death taxes and foreign death taxes attributable to...

  5. 26 CFR 26.2662-1 - Generation-skipping transfer tax return requirements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Generation-skipping transfer tax return... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2662-1 Generation-skipping transfer tax return requirements. (a) In general. Chapter...

  6. 27 CFR 26.112 - Returns for deferred payment of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... in 26 CFR 301.7701-12; (ii) “Reasonably expects” means that there is no existing or anticipated... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Returns for deferred... Feb. 22, 2011 to Feb. 24, 2014....

  7. 27 CFR 44.253 - Tax classification for cigars.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Tax classification for cigars. 44.253 Section 44.253 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Warehouses Packaging Requirements § 44.253 Tax classification for cigars. Before withdrawal of cigars from...

  8. 27 CFR 70.97 - Failure to pay tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Failure to pay tax. 70.97 Section 70.97 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND PRACTICES PROCEDURE AND ADMINISTRATION Collection of Excise and Special (Occupational) Tax...

  9. 26 CFR 1.563-2 - Personal holding company tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Personal holding company tax. 1.563-2 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.563-2 Personal holding company tax. In the case of a personal holding company subject to the provisions of section 541, dividends paid...

  10. 27 CFR 45.46 - Tax-exempt label.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Tax-exempt label. 45.46 Section 45.46 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE...

  11. 26 CFR 3.7 - Tax treatment of nonqualified withdrawals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Tax treatment of nonqualified withdrawals. 3.7 Section 3.7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) CAPITAL CONSTRUCTION FUND § 3.7 Tax treatment of nonqualified withdrawals. (a) In general. Section 607(h) of the Act provides...

  12. 27 CFR 53.115 - Computation of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Computation of tax. 53.115 Section 53.115 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) FIREARMS MANUFACTURERS EXCISE TAXES-FIREARMS AND AMMUNITION Special Provisions Applicable to Manufacturers...

  13. 26 CFR 1.1-1 - Income tax on individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Income tax on individuals. 1.1-1 Section 1.1-1... and Surtaxes § 1.1-1 Income tax on individuals. (a) General rule. (1) Section 1 of the Code imposes an... taxable years beginning before January 1, 1970) see section 3. The tax imposed is upon taxable......

  14. 26 CFR 1.1-2 - Limitation on tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Limitation on tax. 1.1-2 Section 1.1-2 Internal... Surtaxes § 1.1-2 Limitation on tax. (a) Taxable years ending before January 1, 1971. For taxable years ending before January 1, 1971, the tax imposed by section 1 (whether by subsection (a) or subsection...

  15. 27 CFR 70.103 - Failure to pay tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... CFR 70.97. (26 U.S.C. 5684(a) and 5761(b)) Assessable Penalties ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Failure to pay tax. 70.103... § 70.103 Failure to pay tax. Whoever fails to pay any tax imposed by Part I of Subchapter A of...

  16. 20 CFR 404.1025 - Work for religious, charitable, educational, or certain other organizations exempt from income tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Work for religious, charitable, educational... SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Work Excluded from Employment § 404.1025 Work...

  17. 26 CFR 1.632-1 - Tax on sale of oil or gas properties.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Tax on sale of oil or gas properties. 1.632-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Sales and Exchanges § 1.632-1 Tax on sale of oil or gas... undeveloped claims, has demonstrated the principal value of oil or gas property, which prior to his...

  18. 26 CFR 1.597-6 - Limitation on collection of income tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... taxpayer must specify on the front page of Form 1120 (U.S. Corporate Income Tax Return), to the left of the... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Limitation on collection of income tax. 1.597-6... TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Savings Banks, Etc. § 1.597-6 Limitation on...

  19. 26 CFR 20.6161-2 - Extension of time for paying deficiency in tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... negligence or intentional disregard of rules and regulations or to fraud with intent to evade the tax. (c) An... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Extension of time for paying deficiency in tax... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Procedure...

  20. 26 CFR 25.6161-1 - Extension of time for paying tax or deficiency.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... intentional disregard of rules and regulations, or to fraud with intent to evade tax. (3) Extension of time... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Extension of time for paying tax or deficiency... (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Procedure and...

  1. 26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Recovery of death taxes claimed as credit. 20... Against Tax § 20.2016-1 Recovery of death taxes claimed as credit. In accordance with the provisions of section 2016, the executor (or any other person) receiving a refund of any State death taxes or...

  2. 26 CFR 1.615-9 - Notification under Tax Reform Act of 1969.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Notification under Tax Reform Act of 1969. 1.615-9 Section 1.615-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.615-9 Notification under Tax Reform Act of 1969. (a) In general. An...

  3. 26 CFR 26.2663-1 - Recapture tax under section 2032A.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Recapture tax under section 2032A. 26.2663-1 Section 26.2663-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 §...

  4. 26 CFR 1.707-7 - Disguised sales of partnership interests. [Reserved

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Disguised sales of partnership interests. 1.707...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.707-7 Disguised sales of partnership interests....

  5. 26 CFR 301.9100-4T - Time and manner of making certain elections under the Economic Recovery Tax Act of 1981.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Time and manner of making certain elections... ADMINISTRATION General Rules Application of Internal Revenue Laws § 301.9100-4T Time and manner of making certain... 201(a) 168(b)(3) Different recovery period Property placed in service after 1980. 201(a)...

  6. 25 CFR 117.2 - Payment of taxes of adult Indians.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true Payment of taxes of adult Indians. 117.2 Section 117.2... COMPETENCY § 117.2 Payment of taxes of adult Indians. The superintendent may cause to be paid out of any money heretofore accrued or hereafter accruing to the credit of any adult Indian all taxes of every...

  7. 26 CFR 20.2055-3 - Effect of death taxes and administration expenses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Effect of death taxes and administration... § 20.2055-3 Effect of death taxes and administration expenses. (a) Death taxes—(1) If under the terms... uses, that is, the amount of the fund remaining after the payment of all death taxes. Thus, if...

  8. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Deduction for certain foreign death taxes. 20... § 20.2053-10 Deduction for certain foreign death taxes. (a) General rule. A deduction is allowed the... for foreign death taxes. (b) Condition for allowance of deduction. (1) The deduction is not...

  9. 26 CFR 20.6075-1 - Returns; time for filing estate tax return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Returns; time for filing estate tax return. 20.6075-1 Section 20.6075-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Administration § 20.6075-1 Returns; time for filing estate tax return. The estate tax return required by...

  10. 27 CFR 53.111 - Tax on use by manufacturer, producer, or importer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Tax on use by manufacturer, producer, or importer. 53.111 Section 53.111 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) FIREARMS MANUFACTURERS EXCISE TAXES-FIREARMS AND AMMUNITION Special...

  11. 27 CFR 41.33 - Smokeless tobacco tax rates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Smokeless tobacco tax rates. 41.33 Section 41.33 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND...

  12. 27 CFR 40.25 - Smokeless tobacco tax rates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Smokeless tobacco tax rates. 40.25 Section 40.25 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND...

  13. 27 CFR 40.162 - Semimonthly tax return.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Semimonthly tax return. 40.162 Section 40.162 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND...

  14. 27 CFR 53.63 - Other tax-free sales.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...: (a) Section 4221 and 27 CFR 53.131, “Tax-free sales; general rule”. (b) Section 4223 and 27 CFR 53... and 27 CFR 53.140, “Registration”. ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Other tax-free sales....

  15. 27 CFR 40.372 - Rate of special tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... controlled group of corporations, as defined in 26 U.S.C. 1563 and implementing regulations in 26 CFR 1.1563... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Rate of special tax. 40.372 Section 40.372 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU,...

  16. 27 CFR 40.32 - Rates of special tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... and implementing regulations in 26 CFR 1.1563-1 through 1.1563-4, except that the words “at least 80... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Rates of special tax. 40.32 Section 40.32 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU,...

  17. 27 CFR 44.32 - Rate of special tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... defined in 26 U.S.C. 1563 and implementing regulations in 26 CFR 1.1563-1 through 1.1563-4, except that... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Rate of special tax. 44.32 Section 44.32 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU,...

  18. 26 CFR 1.1(i)-1T - Questions and answers relating to the tax on unearned income certain minor children (Temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Questions and answers relating to the tax on unearned income certain minor children (Temporary). 1.1(i)-1T Section 1.1(i)-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Normal Taxes and Surtaxes §...

  19. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., see 26 CFR (1939) 408.802 (regulations 128). (3) The amount of the special refund allowed as a credit... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Credit for âspecial refundsâ of employee social... INCOME TAX INCOME TAXES Credits Against Tax § 1.31-2 Credit for “special refunds” of employee...

  20. 26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... disregard of rules and regulations, or to fraud with intent to evade tax. Except as otherwise provided in... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Extension of time for payment of estate tax... ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Procedure and Administration §...

  1. 26 CFR 1.45D-1 - New markets tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true New markets tax credit. 1.45D-1 Section 1.45D-1... Computing Credit for Investment in Certain Depreciable Property § 1.45D-1 New markets tax credit. (a) Table...) Allowance of credit (1) In general (2) Credit allowance date (3) Applicable percentage (4) Amount paid...

  2. 26 CFR 1.513-7 - Travel and tour activities of tax exempt organizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Travel and tour activities of tax exempt... Organizations § 1.513-7 Travel and tour activities of tax exempt organizations. (a) Travel tour activities that... with respect to that organization. Whether travel tour activities conducted by an organization...

  3. 27 CFR 70.75 - Jeopardy assessment of alcohol, tobacco, and firearms taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Jeopardy assessment of alcohol, tobacco, and firearms taxes. 70.75 Section 70.75 Alcohol, Tobacco Products and Firearms ALCOHOL... assessment of alcohol, tobacco, and firearms taxes. (a) If the appropriate TTB officer believes that...

  4. 25 CFR 215.21 - Payment of gross production tax on lead and zinc.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true Payment of gross production tax on lead and zinc. 215.21... ZINC MINING OPERATIONS AND LEASES, QUAPAW AGENCY § 215.21 Payment of gross production tax on lead and zinc. The superintendent of the Quapaw Indian Agency is hereby authorized and directed to pay at...

  5. 26 CFR 1.511-1 - Imposition and rates of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 511(a)(2)(B) are subject to normal tax and surtax at the corporate rates provided by section 11. Under... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Imposition and rates of tax. 1.511-1 Section 1.511-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME...

  6. 27 CFR 46.107 - Penalty for failure to file return or to pay tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Penalty for failure to file return or to pay tax. 46.107 Section 46.107 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE...

  7. 27 CFR 44.65 - Liability for tax on tobacco products, and cigarette papers and tubes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Liability for tax on tobacco products, and cigarette papers and tubes. 44.65 Section 44.65 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)...

  8. 27 CFR 41.30 - Pipe tobacco and roll-your-own tobacco tax rates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Pipe tobacco and roll-your-own tobacco tax rates. 41.30 Section 41.30 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO...

  9. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Deduction for certain State death taxes. 20.2053....2053-9 Deduction for certain State death taxes. (a) General rule. A deduction is allowed a decedent's....2011-2 for the effect which the allowance of this deduction has upon the credit for State death...

  10. 26 CFR 20.2011-1 - Credit for State death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however,...

  11. 26 CFR 20.2014-1 - Credit for foreign death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Credit for foreign death taxes. 20.2014-1....2014-1 Credit for foreign death taxes. (a) In general. (1) A credit is allowed under section 2014... any foreign country (hereinafter referred to as “foreign death taxes”). The credit is allowed only...

  12. 27 CFR 70.321 - Registration of persons paying a special tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Registration of persons paying a special tax. 70.321 Section 70.321 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND PRACTICES PROCEDURE AND ADMINISTRATION Collection of Excise and Special...

  13. 27 CFR 53.136 - Tax-free sales of articles to nonprofit educational organizations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Tax-free sales of articles to nonprofit educational organizations. 53.136 Section 53.136 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) FIREARMS...

  14. 27 CFR 479.82 - Rate of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Rate of tax. 479.82 Section 479.82 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER...

  15. 27 CFR 479.34 - Special tax registration and return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Special tax registration and return. 479.34 Section 479.34 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE...

  16. 27 CFR 479.61 - Rate of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Rate of tax. 479.61 Section 479.61 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER...

  17. 27 CFR 479.81 - Scope of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Scope of tax. 479.81 Section 479.81 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND...

  18. 27 CFR 479.31 - Liability for tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Liability for tax. 479.31 Section 479.31 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND...

  19. 27 CFR 479.32 - Special (occupational) tax rates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Special (occupational) tax rates. 479.32 Section 479.32 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE...

  20. 27 CFR 40.25a - Pipe tobacco and roll-your-own tobacco tax rates and classification.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Pipe tobacco and roll-your-own tobacco tax rates and classification. 40.25a Section 40.25a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE...

  1. 26 CFR 1.25A-1 - Calculation of education tax credit and general eligibility requirements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Calculation of education tax credit and general eligibility requirements. 1.25A-1 Section 1.25A-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Changes in Rates During A Taxable Year § 1.25A-1 Calculation of education tax credit and...

  2. 26 CFR 20.6163-1 - Extension of time for payment of estate tax on value of reversionary or remainder interest in...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Extension of time for payment of estate tax on... death taxes on such a reversionary or remainder interest may be taken, see section 2015 and the... 27, 1964, extend the time for payment for a reasonable period or periods not to exceed in all 2...

  3. 26 CFR 20.2207A-1 - Right of recovery of estate taxes in the case of certain marital deduction property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Right of recovery of estate taxes in the case of... DYING AFTER AUGUST 16, 1954 Miscellaneous § 20.2207A-1 Right of recovery of estate taxes in the case of certain marital deduction property. (a) In general—(1) Right of recovery from person receiving...

  4. Discrimination between authentic and false tax stamps from liquor bottles using laser-induced breakdown spectroscopy and chemometrics

    NASA Astrophysics Data System (ADS)

    Gonzaga, Fabiano Barbieri; Rocha, Werickson Fortunato de Carvalho; Correa, Deleon Nascimento

    2015-07-01

    This work describes the preliminary application of a compact and low-cost laser-induced breakdown spectroscopy (LIBS) instrument for falsification detection of tax stamps used in alcoholic beverages. The new instrument was based on a diode-pumped passively Q-switched Nd:YLF microchip laser and a mini-spectrometer containing a Czerny-Turner polichromator coupled to a non-intensified, non-gated, and non-cooled 2048 pixel linear sensor array (200 to 850 nm spectral range). Twenty-three tax stamp samples were analyzed by firing laser pulses within two different regions of each sample: a hologram and a blank paper region. For each acquired spectrum, the emitted radiation was integrated for 3000 ms under the continuous application of laser pulses at 100 Hz (integration of 300 plasmas). Principal component analysis (PCA) or hierarchical cluster analysis (HCA) of all emission spectra from the hologram or blank paper region revealed two well-defined groups of authentic and false samples. Moreover, for the hologram data, three subgroups of false samples were found. Additionally, partial least squares discriminant analysis (PLS-DA) was successfully applied for the detection of the false tax stamps using all emission spectra from hologram or blank paper region. The discrimination between the samples was mostly ascribed to different levels of calcium concentration in the samples.

  5. 26 CFR 31.3306(c)(1)-1 - Agricultural labor.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Agricultural labor. 31.3306(c)(1)-1 Section 31.3306(c)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter...

  6. 26 CFR 1.532-1 - Corporations subject to accumulated earnings tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Corporations subject to accumulated earnings tax. 1.532-1 Section 1.532-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... distributed to the N Corporation and distributed in turn by the N Corporation to its shareholders. If...

  7. 27 CFR 479.83 - Transfer tax in addition to import duty.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Transfer tax in addition to import duty. 479.83 Section 479.83 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE...

  8. 27 CFR 479.48 - Failure to pay special (occupational) tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Failure to pay special (occupational) tax. 479.48 Section 479.48 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE...

  9. 26 CFR 1.6655-0 - Table of contents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... corporation required to pay 100 percent of current year tax. (1) In general. (2) May use last year's tax for... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Table of contents. 1.6655-0 Section 1.6655-0...) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and Assessable Penalties §...

  10. 26 CFR 31.3406(j)-1 - Taxpayer Identification Number (TIN) matching program.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Taxpayer Identification Number (TIN) matching program. 31.3406(j)-1 Section 31.3406(j)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection...

  11. 26 CFR 31.6011(b)-2 - Employees' account numbers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Employees' account numbers. 31.6011(b)-2 Section 31.6011(b)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of...

  12. 26 CFR 31.3402(q)-1 - Extension of withholding to certain gambling winnings.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Extension of withholding to certain gambling winnings. 31.3402(q)-1 Section 31.3402(q)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection...

  13. 26 CFR 31.3302(a)-3 - Proof of credit under section 3302(a).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Proof of credit under section 3302(a). 31.3302... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME... Proof of credit under section 3302(a). Credit against the tax for any calendar year for...

  14. 26 CFR 31.3121(b)(6)-1 - Services in employ of United States or instrumentality thereof.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Services in employ of United States or instrumentality thereof. 31.3121(b)(6)-1 Section 31.3121(b)(6)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT...

  15. 26 CFR 31.3121(a)(1)-1 - Annual wage limitation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Annual wage limitation. 31.3121(a)(1)-1 Section 31.3121(a)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act...

  16. 26 CFR 31.6011(a)-7 - Execution of returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Execution of returns. 31.6011(a)-7 Section 31.6011(a)-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of...

  17. 26 CFR 1.338-11 - Effect of section 338 election on insurance company targets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Effect of section 338 election on insurance... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.338-11 Effect of... the taxable year that includes the deemed sale tax consequences (before giving effect to the...

  18. 26 CFR 1.9101-1 - Permission to submit information required by certain returns and statements on magnetic tape.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Permission to submit information required by certain returns and statements on magnetic tape. 1.9101-1 Section 1.9101-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Reform Act of 1969 § 1.9101-1 Permission...

  19. 27 CFR 19.236 - Due dates for returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Due dates for returns. 19.236 Section 19.236 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits Taxes Requirements for Filing Tax Returns § 19.236 Due dates for...

  20. 26 CFR 1.6012-6 - Returns by political organizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Returns by political organizations. 1.6012-6... TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6012-6 Returns by political..., every political organization described in section 527(e)(1), and every fund described in section...

  1. 26 CFR 1.6012-5 - Composite return in lieu of specified form.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Composite return in lieu of specified form. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6012-5 Composite... required to make a return, of a composite return in lieu of any form specified in this part for use by...

  2. 26 CFR 53.4942(b)-2 - Alternative tests.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Alternative tests. 53.4942(b)-2 Section 53.4942(b)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Failure To Distribute Income § 53.4942(b)-2 Alternative tests. (a) Assets...

  3. 27 CFR 41.35 - Cigarette tubes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Cigarette tubes. 41.35... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.35 Cigarette tubes. Cigarette tubes are taxed at the following...

  4. 27 CFR 44.121 - Corporate surety.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Corporate surety. 44.121 Section 44.121 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT..., WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX Bonds and Extensions of Coverage of Bonds §...

  5. 27 CFR 44.83 - Corporate documents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Corporate documents. 44.83 Section 44.83 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT..., WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX Qualification Requirements for Export...

  6. 26 CFR 44.6419-1 - Credit or refund generally.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Credit or refund generally. 44.6419-1 Section... Application to the Taxes on Wagering § 44.6419-1 Credit or refund generally. (a) Overpayment of wagering tax... refund on Form 843 or take credit for such overpayment against the tax due on a subsequent monthly...

  7. 26 CFR 48.4041-13 - Other credits or refunds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Other credits or refunds. 48.4041-13 Section 48... EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Fuels § 48.4041-13 Other credits or refunds. (a) In general. For provisions relating to credit or refund of tax paid on taxable liquid fuel...

  8. 26 CFR 41.4482(a)-1 - Definition of highway motor vehicle.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Definition of highway motor vehicle. 41.4482(a... (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles § 41.4482(a)-1 Definition of highway motor vehicle. (a) Highway...

  9. 27 CFR 44.227 - Customs procedure.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Customs procedure. 44.227..., WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX Drawback of Tax § 44.227 Customs procedure. The customs... having inspected the articles and supervised the lading thereof on the export carrier, the...

  10. 26 CFR 1.1402(e)-1A - Application of regulations under section 1402(e).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Application of regulations under section 1402(e). 1.1402(e)-1A Section 1.1402(e)-1A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax on Self-Employment Income §...

  11. 26 CFR 1.1402(a)-16 - Exercise of option.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Exercise of option. 1.1402(a)-16 Section 1.1402(a)-16 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax on Self-Employment Income § 1.1402(a)-16 Exercise of option....

  12. 26 CFR 1.1402(a)-7 - Net operating loss deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Net operating loss deduction. 1.1402(a)-7...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax on Self-Employment Income § 1.1402(a)-7 Net operating loss deduction. The deduction provided by section 172, relating to net operating losses sustained...

  13. 27 CFR 19.239 - Form of payment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Form of payment. 19.239... Returns § 19.239 Form of payment. (a) General. The proprietor must pay the tax due on spirits when filing a return on form TTB F 5000.24, Excise Tax Return. The remittance for the tax must accompany...

  14. 26 CFR 1.6153-2 - Fiscal years.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Fiscal years. 1.6153-2 Section 1.6153-2...) INCOME TAXES (CONTINUED) Time and Place for Paying Tax § 1.6153-2 Fiscal years. In the case of an individual on the fiscal year basis, the dates prescribed for payment of the estimated tax shall be the...

  15. 27 CFR 53.92 - Exclusions from sale price.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Exclusions from sale price... Provisions Applicable to Manufacturers Taxes § 53.92 Exclusions from sale price. (a) Tax—(1) Tax not part of taxable sale price. The tax imposed by chapter 32 of the Code on the sale of an article is not part of...

  16. 26 CFR 1.6012-1 - Individuals required to make returns of income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Individuals required to make returns of income. 1.6012-1 Section 1.6012-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6012-1 Individuals required to make returns of income....

  17. 26 CFR 1.6664-3 - Ordering rules for determining the total amount of penalties imposed.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Ordering rules for determining the total amount of penalties imposed. 1.6664-3 Section 1.6664-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and Assessable Penalties...

  18. 26 CFR 1.6662-2 - Accuracy-related penalty.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Accuracy-related penalty. 1.6662-2 Section 1.6662-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6662-2 Accuracy-related penalty. (a)...

  19. 26 CFR 1.7519-2T - Required payments-procedures and administration (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Required payments-procedures and administration (temporary). 1.7519-2T Section 1.7519-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) The Tax Court § 1.7519-2T Required payments—procedures and administration...

  20. 26 CFR 1.6013-2 - Joint return after filing separate return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Joint return after filing separate return. 1.6013-2 Section 1.6013-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6013-2 Joint return after filing separate return. (a) In general....

  1. 26 CFR 1.6709-1T - Penalties with respect to mortgage credit certificates (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Penalties with respect to mortgage credit certificates (temporary). 1.6709-1T Section 1.6709-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and Assessable Penalties...

  2. 26 CFR 1.6664-2 - Underpayment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Underpayment. 1.6664-2 Section 1.6664-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6664-2 Underpayment. (a) Underpayment defined. In...

  3. 26 CFR 1.6664-0 - Table of contents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Table of contents. 1.6664-0 Section 1.6664-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6664-0 Table of contents. This section lists...

  4. 26 CFR 1.6015-6 - Nonrequesting spouse's notice and opportunity to participate in administrative proceedings.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Nonrequesting spouse's notice and opportunity to participate in administrative proceedings. 1.6015-6 Section 1.6015-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements §...

  5. 26 CFR 48.4222(a)-1 - Registration.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Registration. 48.4222(a)-1 Section 48.4222(a)-1... TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Exemptions, Registration, Etc. § 48.4222(a)-1 Registration. (a) General rule. Except as provided in § 48.4222(b)-1, tax-free sales under section 4221 may...

  6. 26 CFR 44.4412-1 - Registration.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Registration. 44.4412-1 Section 44.4412-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Occupational Tax § 44.4412-1 Registration. (a)...

  7. 26 CFR 48.4216(e)-1 - Exclusion of local advertising charges from sale price.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Exclusion of local advertising charges from sale price. 48.4216(e)-1 Section 48.4216(e)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Provisions Applicable to Manufacturers Taxes §...

  8. 26 CFR 1.1402(c)-3 - Employees.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Employees. 1.1402(c)-3 Section 1.1402(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax on Self-Employment Income § 1.1402(c)-3 Employees. (a) General rule. Generally, the performance of service by...

  9. 26 CFR 1.1402(a)-13 - Income from agricultural activity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Income from agricultural activity. 1.1402(a)-13 Section 1.1402(a)-13 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax on Self-Employment Income § 1.1402(a)-13 Income from agricultural activity. (a)...

  10. 26 CFR 1.148-5 - Yield and valuation of investments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Yield and valuation of investments. 1.148-5 Section 1.148-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Exemption Requirements for State and Local Bonds § 1.148-5 Yield and valuation of investments. (a)...

  11. 26 CFR 53.4945-5 - Grants to organizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Grants to organizations. 53.4945-5 Section 53.4945-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Taxable Expenditures § 53.4945-5 Grants to organizations. (a) Grants...

  12. 26 CFR 53.4944-3 - Exception for program-related investments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Exception for program-related investments. 53... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investments Which Jeopardize Charitable Purpose § 53.4944-3 Exception for program-related investments. (a)...

  13. 26 CFR 1.861-13T - Transition rules for interest expenses (temporary regulations).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Transition rules for interest expenses (temporary regulations). 1.861-13T Section 1.861-13T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Based on Income from Sources within Or Without the United States §...

  14. 26 CFR 31.3507-2 - Earned income credit advance payment certificates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Earned income credit advance payment... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME... 1954) § 31.3507-2 Earned income credit advance payment certificates. (a) Definition. For the...

  15. 26 CFR 31.3507-1 - Advance payments of earned income credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Advance payments of earned income credit. 31... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME... 1954) § 31.3507-1 Advance payments of earned income credit. (a) General rule—(1) In general....

  16. 27 CFR 25.155 - Types of containers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Types of containers. 25.155 Section 25.155 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.155 Types of containers....

  17. 27 CFR 25.282 - Beer lost by fire, theft, casualty, or act of God.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Beer lost by fire, theft... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.282 Beer lost by fire, theft, casualty, or act of God. (a) General. The tax paid...

  18. 27 CFR 25.174 - Bond not sufficient.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Bond not sufficient. 25.174 Section 25.174 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Prepayment of Tax § 25.174 Bond not sufficient. When...

  19. 26 CFR 1.6662-0 - Table of contents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Table of contents. 1.6662-0 Section 1.6662-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6662-0 Table of contents. This section lists...

  20. 27 CFR 41.34 - Cigarette papers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Cigarette papers. 41.34... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.34 Cigarette papers. Cigarette papers are taxed at the...

  1. 26 CFR 1.1314(b)-1 - Method of adjustment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Method of adjustment. 1.1314(b)-1 Section 1.1314(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Readjustment of Tax Between Years and Special Limitations §...

  2. 26 CFR 56.4911-2 - Lobbying expenditures, direct lobbying communications, and grass roots lobbying communications.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Lobbying expenditures, direct lobbying communications, and grass roots lobbying communications. 56.4911-2 Section 56.4911-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES § 56.4911-2...

  3. 26 CFR 1.1249-1 - Gain from certain sales or exchanges of patents, etc., to foreign corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Gain from certain sales or exchanges of patents, etc., to foreign corporations. 1.1249-1 Section 1.1249-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses...

  4. 26 CFR 1.401(k)-3 - Safe harbor requirements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Safe harbor requirements. 1.401(k)-3 Section 1.401(k)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-3...

  5. 26 CFR 1.1402(a)-8 - Community income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Community income. 1.1402(a)-8 Section 1.1402(a... (CONTINUED) INCOME TAXES (CONTINUED) Tax on Self-Employment Income § 1.1402(a)-8 Community income. (a) In... than a trade or business carried on by a partnership) is community income under community property...

  6. 26 CFR 1.168-5 - Special rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Special rules. 1.168-5 Section 1.168-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.168-5 Special rules....

  7. 26 CFR 1.679-5 - Pre-immigration trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Pre-immigration trusts. 1.679-5 Section 1.679-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Grantors and Others Treated As Substantial Owners § 1.679-5...

  8. 26 CFR 1.274-6T - Substantiation with respect to certain types of listed property for taxable years beginning after...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Substantiation with respect to certain types of listed property for taxable years beginning after 1985 (temporary). 1.274-6T Section 1.274-6T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible...

  9. 26 CFR 1.175-7 - Allocation of expenditures in certain circumstances.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Allocation of expenditures in certain circumstances. 1.175-7 Section 1.175-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations (continued) § 1.175-7 Allocation...

  10. 26 CFR 1.175-5 - Percentage limitation and carryover.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Percentage limitation and carryover. 1.175-5 Section 1.175-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations (continued) § 1.175-5 Percentage limitation...

  11. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income...

  12. 26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident...

  13. 26 CFR 1.941-2 - Meaning of terms used in connection with China Trade Act corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Meaning of terms used in connection with China... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-2 Meaning of terms used in connection with China Trade Act corporations. (a) A China Trade...

  14. 26 CFR 1.312-15 - Effect of depreciation on earnings and profits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Effect of depreciation on earnings and profits... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.312-15 Effect of depreciation on... in effect with respect to the property, the amount of depreciation which would be allowable under...

  15. 26 CFR 1.243-5 - Effect of election.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Effect of election. 1.243-5 Section 1.243-5...) INCOME TAXES (CONTINUED) Special Deductions for Corporations § 1.243-5 Effect of election. (a) General—(1... tax for each corporation, unless a different apportionment of the $100,000 amount is adopted...

  16. 26 CFR 1.132-5T - Working condition fringe-1985 through 1988 (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Working condition fringe-1985 through 1988 (temporary). 1.132-5T Section 1.132-5T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Specifically Excluded from Gross Income § 1.132-5T Working condition...

  17. 26 CFR 1.1082-1 - Basis for determining gain or loss.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the asset in form or its change in ownership. The continuance of the basis may be reflected in a shift... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Basis for determining gain or loss. 1.1082-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Exchanges in Obedience to S.e.c. Orders § 1.1082-1 Basis...

  18. 26 CFR 1.122-1 - Applicable rules relating to certain reduced uniformed services retirement pay.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Applicable rules relating to certain reduced uniformed services retirement pay. 1.122-1 Section 1.122-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Specifically Excluded from Gross Income §...

  19. 26 CFR 1.409A-1 - Definitions and covered plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Definitions and covered plans. 1.409A-1 Section 1.409A-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.409A-1 Definitions and covered plans. (a)...

  20. 26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Real estate investment trust taxable income and... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-2 Real estate investment trust taxable income and net capital gain. (a) Real estate investment...

  1. 26 CFR 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Dividends paid by a real estate investment trust..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year....

  2. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of real estate investment trusts. 1.857...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-1 Taxation of real... real estate investment trust for a taxable year unless— (1) The deduction for dividends paid for...

  3. 26 CFR 1.857-7 - Earnings and profits of a real estate investment trust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or...

  4. 26 CFR 1.857-8 - Records to be kept by a real estate investment trust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Records to be kept by a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-8 Records to be kept by a real estate investment trust. (a) In general. Under section 857(a)(2) a real...

  5. 26 CFR 49.4263-5 - Small aircraft on nonestablished lines.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Small aircraft on nonestablished lines. 49.4263...) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Transportation of Persons § 49.4263-5 Small aircraft on nonestablished lines. (a) In general. Amounts paid for the transportation of persons on a...

  6. 26 CFR 1.1504-0 - Outline of provisions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Outline of provisions. 1.1504-0 Section 1.1504-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Administrative Provisions and Other Rules § 1.1504-0 Outline of provisions. In order to facilitate the use of...

  7. 26 CFR 49.0-2 - General definitions and use of terms.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false General definitions and use of terms. 49.0-2 Section 49.0-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Introduction § 49.0-2 General definitions...

  8. 26 CFR 1.132-0 - Outline of regulations under section 132.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Outline of regulations under section 132. 1.132-0 Section 1.132-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Specifically Excluded from Gross Income § 1.132-0 Outline of regulations under section 132....

  9. 26 CFR 1.822-9 - Real estate owned and occupied.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Real estate owned and occupied. 1.822-9 Section 1.822-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine...

  10. 26 CFR 1.822-6 - Real estate owned and occupied.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Real estate owned and occupied. 1.822-6 Section 1.822-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine...

  11. 26 CFR 1.1001-2 - Discharge of liabilities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Discharge of liabilities. 1.1001-2 Section 1.1001-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Determination of Amount of and Recognition of Gain Or Loss § 1.1001-2 Discharge of liabilities. (a) Inclusion...

  12. 26 CFR 1.367(a)-6T - Transfer of foreign branch with previously deducted losses (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Transfer of foreign branch with previously deducted losses (temporary). 1.367(a)-6T Section 1.367(a)-6T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.367(a)-6T Transfer of foreign branch...

  13. 26 CFR 1.848-1 - Definitions and special provisions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Definitions and special provisions. 1.848-1 Section 1.848-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.848-1 Definitions and special provisions. (a) Scope and effective date....

  14. 26 CFR 1.367(a)-8 - Gain recognition agreement requirements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Gain recognition agreement requirements. 1.367(a)-8 Section 1.367(a)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.367(a)-8 Gain recognition agreement requirements. (a) Scope. This section...

  15. 26 CFR 1.804-4 - Investment yield of a life insurance company.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Investment yield of a life insurance company. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Investment Income § 1.804-4 Investment yield of a life... life insurance company for purposes of part I, subchapter L, chapter 1 of the Code. Investment...

  16. 26 CFR 1.264-4 - Other life insurance, endowment, or annuity contracts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Other life insurance, endowment, or annuity... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.264-4 Other life... during the taxable year on indebtedness incurred or continued to purchase or continue in effect a...

  17. 26 CFR 1.819-2 - Foreign life insurance companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Foreign life insurance companies. 1.819-2... TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous Provisions § 1.819-2 Foreign life insurance companies. (a) Carrying on United States insurance business. Section 819(a) provides that a foreign...

  18. 26 CFR 1.381(c)(22)-1 - Successor life insurance company.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Successor life insurance company. 1.381(c)(22)-1...) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(22)-1 Successor life insurance... corporation, the investment yield and mean of the assets of the distributor or transferor corporation for...

  19. 26 CFR 54.4977-1T - Questions and answers relating to the election concerning lines of business in existence on...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Questions and answers relating to the election... TAXES (CONTINUED) PENSION EXCISE TAXES § 54.4977-1T Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary). The following questions and...

  20. 26 CFR 1.401(a)(4)-5 - Plan amendments and plan terminations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Plan amendments and plan terminations. 1.401(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(a)(4)-5 Plan amendments and plan terminations. (a) Introduction—(1) Overview. This...

  1. 26 CFR 1.883-0 - Outline of major topics.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Outline of major topics. 1.883-0 Section 1.883-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.883-0 Outline of major topics. This section lists...

  2. 26 CFR 1.338-0 - Outline of topics.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Outline of topics. 1.338-0 Section 1.338-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.338-0 Outline of topics. This section lists the...

  3. 26 CFR 55.6071-1 - Time for filing returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Time for filing returns. 55.6071-1 Section 55... EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6071-1 Time for filing returns. (a) Returns for calendar years...

  4. 26 CFR 1.1211-1 - Limitation on capital losses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Limitation on capital losses. 1.1211-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Treatment of Capital Losses § 1.1211-1 Limitation on capital... exchanges of capital assets, plus (ii) The aggregate of all losses sustained in other taxable years...

  5. 26 CFR 1.362-2 - Certain contributions to capital.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Certain contributions to capital. 1.362-2 Section 1.362-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.362-2 Certain contributions to capital....

  6. 26 CFR 1.1212-1 - Capital loss carryovers and carrybacks.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Capital loss carryovers and carrybacks. 1.1212...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Treatment of Capital Losses § 1.1212-1 Capital loss..., 1964—(1) Regular net capital loss sustained for taxable years beginning before January 1, 1970. (i)...

  7. 26 CFR 48.4062(a)-1 - Specific parts or accessories.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Specific parts or accessories. 48.4062(a)-1 Section 48.4062(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Motor Vehicles, Tires, Tubes, Tread...

  8. 26 CFR 1.471-10 - Applicability of long-term contract methods.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Applicability of long-term contract methods. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Inventories § 1.471-10 Applicability of long-term contract methods. See § 1.460-2 for rules providing for the application of the long-term contract...

  9. 26 CFR 157.6011-1 - General requirement of return, statement, or list.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false General requirement of return, statement, or list. 157.6011-1 Section 157.6011-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT...

  10. 26 CFR 48.4216(d)-1 - Sales of installment accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Sales of installment accounts. 48.4216(d)-1 Section 48.4216(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Provisions Applicable...

  11. 26 CFR 31.6413(c)-1 - Special refunds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Special refunds. 31.6413(c)-1 Section 31.6413(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES... Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F,...

  12. 26 CFR 1.262-1 - Personal, living, and family expenses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Personal, living, and family expenses. 1.262-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.262-1 Personal, living, and family... expressly provided in chapter 1 of the Code, for personal, living, and family expenses. (b) Examples...

  13. 26 CFR 31.3301-4 - When wages are paid.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false When wages are paid. 31.3301-4 Section 31.3301-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES... Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-4 When wages are paid. Wages...

  14. 26 CFR 1.671-2 - Applicable principles.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... control should be taxed to the grantor or other person rather than to the trust which receives the income... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Applicable principles. 1.671-2 Section 1.671-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

  15. 27 CFR 19.237 - Special rule for semimonthly filers for the month of September.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Special rule for semimonthly filers for the month of September. 19.237 Section 19.237 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits Taxes Requirements for...

  16. 26 CFR 1.665(b)-1A - Accumulation distributions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Accumulation distributions. 1.665(b)-1A Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning on Or After January 1, 1969 § 1.665(b)-1A Accumulation distributions. (a)...

  17. 26 CFR 31.3406(a)-1 - Backup withholding requirement on reportable payments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Backup withholding requirement on reportable... COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3406(a)-1 Backup withholding... the backup withholding requirement—(1) Conditions applicable to all reportable payments. A payor of...

  18. 26 CFR 40.6071(a)-1 - Time for filing returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Time for filing returns. 40.6071(a)-1 Section 40.6071(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX PROCEDURAL REGULATIONS § 40.6071(a)-1 Time for filing returns....

  19. 26 CFR 1.952-1 - Subpart F income defined.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Subpart F income defined. 1.952-1 Section 1.952-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.952-1 Subpart F income defined. (a) In general. For purposes of sections...

  20. 26 CFR 1.1502-76 - Taxable year of members of group.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Taxable year of members of group. 1.1502-76 Section 1.1502-76 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Administrative Provisions and Other Rules § 1.1502-76 Taxable year of members of group. (a) Taxable...

  1. 26 CFR 56.4911-7 - Affiliated group of organizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Affiliated group of organizations. 56.4911-7...) MISCELLANEOUS EXCISE TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES § 56.4911-7 Affiliated group of organizations... an affiliated group as a single organization for purposes of measuring both lobbying expenditures...

  2. 26 CFR 1.1502-92 - Ownership change of a loss group or a loss subgroup.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Ownership change of a loss group or a loss subgroup. 1.1502-92 Section 1.1502-92 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Administrative Provisions and Other Rules § 1.1502-92 Ownership change of a loss...

  3. 26 CFR 1.1036-1 - Stock for stock of the same corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Stock for stock of the same corporation. 1.1036...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Common Nontaxable Exchanges § 1.1036-1 Stock for stock of..., of common stock for common stock, or of preferred stock for preferred stock, in the same...

  4. 26 CFR 1.318-1 - Constructive ownership of stock; introduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Constructive ownership of stock; introduction. 1...) INCOME TAX (CONTINUED) INCOME TAXES Definitions; Constructive Ownership of Stock § 1.318-1 Constructive ownership of stock; introduction. (a) For the purposes of certain provisions of chapter 1 of the...

  5. 26 CFR 1.422-1 - Incentive stock options; general rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Incentive stock options; general rules. 1.422-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Certain Stock Options § 1.422-1 Incentive stock options... share of stock to an individual pursuant to the individual's exercise of an incentive stock option...

  6. 26 CFR 1.1502-34 - Special aggregate stock ownership rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Special aggregate stock ownership rules. 1.1502...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Basis, Stock Ownership, and Earnings and Profits Rules § 1.1502-34 Special aggregate stock ownership rules. For purposes of §§ 1.1502-1 through 1.1502-80,...

  7. 26 CFR 48.4041-18 - Fuels containing alcohol.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Fuels containing alcohol. 48.4041-18 Section 48... EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Fuels § 48.4041-18 Fuels containing alcohol..., of any liquid fuel described in section 4041(a) (1) or (2) which consists of at least 10% alcohol...

  8. 26 CFR 1.1001-5 - European Monetary Union (conversion to the euro).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false European Monetary Union (conversion to the euro). 1.1001-5 Section 1.1001-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Determination of Amount of and Recognition of Gain Or Loss § 1.1001-5 European...

  9. 26 CFR 1.472-5 - Revocation of election.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Revocation of election. 1.472-5 Section 1.472-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Inventories § 1.472-5 Revocation of election. An election made to adopt and...

  10. 26 CFR 1.892-3T - Income of foreign governments (temporary regulations).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Income of foreign governments (temporary regulations). 1.892-3T Section 1.892-3T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous Provisions § 1.892-3T Income of foreign governments...

  11. 26 CFR 1.664-1 - Charitable remainder trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Charitable remainder trusts. 1.664-1 Section 1.664-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates and Trusts Which May Accumulate Income Or Which Distribute Corpus § 1.664-1 Charitable remainder trusts....

  12. 26 CFR 1.381(c)(3)-1 - Capital loss carryovers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Capital loss carryovers. 1.381(c)(3)-1 Section 1.381(c)(3)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(3)-1 Capital loss carryovers. (a) Carryover requirement. (1) Section...

  13. 26 CFR 1.1374-3 - Net unrealized built-in gain.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Net unrealized built-in gain. 1.1374-3 Section 1.1374-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1374-3 Net unrealized built-in gain. (a) In general....

  14. 26 CFR 1.1361-1 - S corporation defined.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false S corporation defined. 1.1361-1 Section 1.1361-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1361-1 S corporation defined. (a) In general. For purposes...

  15. 26 CFR 1.702-3T - 4-Year spread (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false 4-Year spread (temporary). 1.702-3T Section 1.702-3T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.702-3T 4-Year spread (temporary). (a) Applicability. This section applies to...

  16. 26 CFR 1.1502-21T - Net operating losses (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Net operating losses (temporary). 1.1502-21T...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Computation of Consolidated Items § 1.1502-21T Net...)(3)(ii)(B). (C) Partial waiver of carryback period for an applicable consolidated net operating...

  17. 27 CFR 41.119 - Corporate surety.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.119 Corporate surety. (a) Surety... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Corporate surety. 41.119 Section 41.119 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU,...

  18. 26 CFR 1.960-6 - Overpayments resulting from increase in limitation for taxable year of exclusion.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Overpayments resulting from increase in limitation for taxable year of exclusion. 1.960-6 Section 1.960-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.960-6...

  19. 26 CFR 1.6043-1 - Return regarding corporate dissolution or liquidation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Return regarding corporate dissolution or... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6043-1 Return regarding corporate dissolution or liquidation. (a) Requirement of returns. Within 30 days after the adoption of...

  20. 27 CFR 46.11 - Corporate surety.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Corporate surety. 46.11 Section 46.11 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... CIGARETTE PAPERS AND TUBES Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on...

  1. 26 CFR 1.6038A-2 - Requirement of return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Requirement of return. 1.6038A-2 Section 1.6038A-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6038A-2 Requirement of return. (a) Form 5472 required—(1) In general. Each...

  2. 27 CFR 53.174 - Determination of price readjustments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Determination of price readjustments. 53.174 Section 53.174 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) FIREARMS MANUFACTURERS EXCISE TAXES-FIREARMS AND AMMUNITION Refunds and Other...

  3. 26 CFR 1.1464-1 - Refunds or credits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Refunds or credits. 1.1464-1 Section 1.1464-1...) INCOME TAXES (CONTINUED) Application of Withholding Provisions § 1.1464-1 Refunds or credits. (a) In general. The refund or credit under chapter 65 of the Code of an overpayment of tax which has...

  4. 20 CFR 606.2 - Total credits allowable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Total credits allowable. 606.2 Section 606.2 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS UNDER THE... credits allowable. The total credits allowed to an employer subject to the tax imposed by section 3301...

  5. 26 CFR 48.4041-9 - Exemption for farm use.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Exemption for farm use. 48.4041-9 Section 48... EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Fuels § 48.4041-9 Exemption for farm use..., or fuel used in noncommercial aviation, sold for use or used on a farm in the United States...

  6. 26 CFR 1.871-2 - Determining residence of alien individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Determining residence of alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-2 Determining residence of alien individuals. (a) General. The term nonresident alien individual means...

  7. 26 CFR 1.872-1 - Gross income of nonresident alien individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... years beginning before January 1, 1967, see 26 CFR 1.872-1 (Revised as of January 1, 1971). ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Gross income of nonresident alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations §...

  8. 26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation...

  9. 26 CFR 1.482-7T - Methods to determine taxable income in connection with a cost sharing arrangement (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Methods to determine taxable income in connection with a cost sharing arrangement (temporary). 1.482-7T Section 1.482-7T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Adjustments § 1.482-7T Methods to...

  10. 26 CFR 1.367(b)-1 - Other transfers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Other transfers. 1.367(b)-1 Section 1.367(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.367(b)-1 Other transfers. (a) Scope. The regulations promulgated under section 367(b) (the section...

  11. 26 CFR 1.1382-3 - Taxable income of cooperatives; special deductions for exempt farmers' cooperatives.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED... in no way dependent upon the method of accounting regularly employed by the corporation in keeping... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Taxable income of cooperatives;...

  12. 26 CFR 1.441-4 - Effective date.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Effective date. 1.441-4 Section 1.441-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Accounting Periods § 1.441-4 Effective date. Sections 1.441-0 through 1.441-3...

  13. 26 CFR 1.61-3 - Gross income derived from business.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and... determined in accordance with the method of accounting consistently used by the taxpayer. Thus, for example... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Gross income derived from business....

  14. 26 CFR 1.702-2 - Net operating loss deduction of partner.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Net operating loss deduction of partner. 1.702-2... TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.702-2 Net operating loss deduction of partner. For the purpose of determining a net operating loss deduction under section 172,...

  15. 26 CFR 1.642(d)-1 - Net operating loss deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Net operating loss deduction. 1.642(d)-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(d)-1 Net operating loss deduction. The net operating loss deduction allowed by section 172 is available to estates...

  16. 26 CFR 1.857-3 - Net income from foreclosure property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Net income from foreclosure property. 1.857-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-3 Net income from foreclosure property. (a) In general. For purposes of section 857(b)(40(B), net income from...

  17. 26 CFR 1.705-1 - Determination of basis of partner's interest.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Determination of basis of partner's interest. 1.705-1 Section 1.705-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.705-1 Determination of basis of partner's interest. (a) General...

  18. 26 CFR 1.1366-2 - Limitations on deduction of passthrough items of an S corporation to its shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Limitations on deduction of passthrough items of an S corporation to its shareholders. 1.1366-2 Section 1.1366-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders §...

  19. 26 CFR 1.1367-1 - Adjustments to basis of shareholder's stock in an S corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Adjustments to basis of shareholder's stock in an S corporation. 1.1367-1 Section 1.1367-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1367-1 Adjustments...

  20. 26 CFR 1.703-1 - Partnership computations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Partnership computations. 1.703-1 Section 1.703-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.703-1 Partnership computations. (a) Income and deductions. (1) The taxable income of...

  1. 26 CFR 1.1368-2 - Accumulated adjustments account (AAA).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Accumulated adjustments account (AAA). 1.1368-2 Section 1.1368-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1368-2 Accumulated adjustments account (AAA)....

  2. 26 CFR 1.1367-2 - Adjustments to basis of indebtedness to shareholder.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Adjustments to basis of indebtedness to shareholder. 1.1367-2 Section 1.1367-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1367-2 Adjustments to basis...

  3. 26 CFR 1.1254-4 - Special rules for S corporations and their shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Special rules for S corporations and their shareholders. 1.1254-4 Section 1.1254-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1.1254-4 Special rules...

  4. 26 CFR 1.1374-4 - Recognized built-in gain or loss.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Recognized built-in gain or loss. 1.1374-4 Section 1.1374-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1374-4 Recognized built-in gain or loss. (a)...

  5. 26 CFR 1.743-1 - Optional adjustment to basis of partnership property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Optional adjustment to basis of partnership property. 1.743-1 Section 1.743-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Transfers of Interests in A Partnership § 1.743-1 Optional adjustment to basis...

  6. 27 CFR 22.105 - Hospitals, blood banks, and sanitariums.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Hospitals, blood banks... Tax-Free Alcohol § 22.105 Hospitals, blood banks, and sanitariums. (a) Tax-free alcohol withdrawn for use by hospitals, blood banks, and sanitariums shall be used exclusively for medicinal,...

  7. 26 CFR 1.482-3 - Methods to determine taxable income in connection with a transfer of tangible property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Methods to determine taxable income in connection with a transfer of tangible property. 1.482-3 Section 1.482-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Adjustments § 1.482-3 Methods to determine...

  8. 26 CFR 1.403(b)-8 - Funding.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Funding. 1.403(b)-8 Section 1.403(b)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.403(b)-8 Funding. (a)...

  9. 26 CFR 1.409A-5 - Funding. [Reserved

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Funding. 1.409A-5 Section 1.409A-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.409A-5 Funding....

  10. 26 CFR 1.872-2 - Exclusions from gross income of nonresident alien individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Exclusions from gross income of nonresident alien individuals. 1.872-2 Section 1.872-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.872-2 Exclusions from...

  11. 26 CFR 1.6016-4 - Short taxable year.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Short taxable year. 1.6016-4 Section 1.6016-4...) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6016-4 Short taxable year. (a) Requirement of... taxable year of 52 or 53 weeks, in the case of a corporation which computes its taxable income...

  12. 26 CFR 1.6153-3 - Short taxable years.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Short taxable years. 1.6153-3 Section 1.6153-3...) INCOME TAXES (CONTINUED) Time and Place for Paying Tax § 1.6153-3 Short taxable years. In the case of a short taxable year of an individual for which a declaration is required to be filed the estimated...

  13. 26 CFR 1.927(b)-1T - Temporary regulations; Definition of gross receipts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Temporary regulations; Definition of gross receipts. 1.927(b)-1T Section 1.927(b)-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Earned Income of Citizens of United States § 1.927(b)-1T Temporary...

  14. 26 CFR 1.404(a)-5 - Pension and annuity plans; limitations under section 404(a)(1)(B).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Pension and annuity plans; limitations under... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-5 Pension and annuity plans; limitations under section...

  15. 26 CFR 1.401-7 - Forfeitures under a qualified pension plan.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Forfeitures under a qualified pension plan. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401-7 Forfeitures under a qualified pension plan. (a) General rules. In the case of a trust forming...

  16. 26 CFR 1.404(a)-4 - Pension and annuity plans; limitations under section 404(a)(1)(A).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Pension and annuity plans; limitations under... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-4 Pension and annuity plans; limitations under section...

  17. 26 CFR 1.401-1 - Qualified pension, profit-sharing, and stock bonus plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Qualified pension, profit-sharing, and stock... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401-1 Qualified pension, profit-sharing, and stock bonus plans. (a) Introduction....

  18. 26 CFR 1.404(a)-6 - Pension and annuity plans; limitations under section 404(a)(1)(C).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Pension and annuity plans; limitations under... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-6 Pension and annuity plans; limitations under section...

  19. 26 CFR 1.444-4 - Tiered structure.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Tiered structure. 1.444-4 Section 1.444-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Accounting Periods § 1.444-4 Tiered structure. (a) Electing small...

  20. 26 CFR 1.461-1 - General rule for taxable year of deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false General rule for taxable year of deduction. 1.461-1 Section 1.461-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxable Year for Which Deductions Taken § 1.461-1 General rule for taxable year of deduction....

  1. 26 CFR 1.165-3 - Demolition of buildings.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Demolition of buildings. 1.165-3 Section 1.165-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.165-3 Demolition of buildings. (a) Intent to demolish...

  2. 26 CFR 1.6031(a)-1 - Return of partnership income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Return of partnership income. 1.6031(a)-1 Section 1.6031(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6031(a)-1 Return of partnership income. (a) Domestic partnerships—(1)...

  3. 26 CFR 1.6050N-1 - Statements to recipients of royalties paid after December 31, 1986.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Statements to recipients of royalties paid after December 31, 1986. 1.6050N-1 Section 1.6050N-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6050N-1 Statements to recipients of...

  4. 26 CFR 1.61-22 - Taxation of split-dollar life insurance arrangements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Taxation of split-dollar life insurance arrangements. 1.61-22 Section 1.61-22 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.61-22...

  5. 26 CFR 53.4965-8 - Definition of net income and proceeds and standard for allocating net income or proceeds to...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Definition of net income and proceeds and standard for allocating net income or proceeds to various periods. 53.4965-8 Section 53.4965-8 Internal... (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4965-8 Definition of net...

  6. 26 CFR 1.6049-4 - Return of information as to interest paid and original issue discount includible in gross income...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982. 1.6049-4 Section 1.6049-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information...

  7. 26 CFR 1.1502-11 - Consolidated taxable income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Consolidated taxable income. 1.1502-11 Section 1.1502-11 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Computation of Consolidated Taxable Income § 1.1502-11 Consolidated taxable income. (a) In general....

  8. 26 CFR 1.6033-4 - Required use of magnetic media for returns by organizations required to file returns under...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Required use of magnetic media for returns by organizations required to file returns under section 6033. 1.6033-4 Section 1.6033-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns §...

  9. 26 CFR 1.904-4 - Separate application of section 904 with respect to certain categories of income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Separate application of section 904 with respect to certain categories of income. 1.904-4 Section 1.904-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States §...

  10. 26 CFR 1.457-6 - Timing of distributions under eligible plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Timing of distributions under eligible plans. 1.457-6 Section 1.457-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxable Year for Which Items of Gross Income Included § 1.457-6 Timing of distributions...

  11. 26 CFR 1.832-4 - Gross income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Gross income. 1.832-4 Section 1.832-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.832-4 Gross income. (a)(1) Gross income as defined...

  12. 26 CFR 1.6044-5 - Statements to recipients of patronage dividends.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Statements to recipients of patronage dividends. 1.6044-5 Section 1.6044-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6044-5 Statements to recipients of patronage dividends....

  13. 26 CFR 1.61-8 - Rents and royalties.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Rents and royalties. 1.61-8 Section 1.61-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.61-8 Rents and royalties. (a) In general....

  14. 26 CFR 1.103-11 - Bonds held by substantial users.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Bonds held by substantial users. 1.103-11 Section 1.103-11 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Specifically Excluded from Gross Income § 1.103-11 Bonds held by substantial users. (a) In...

  15. 27 CFR 28.303 - Filing of claims.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Filing of claims. 28.303 Section 28.303 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS EXPORTATION OF ALCOHOL Losses Distilled Spirits § 28.303 Filing of claims. Claims, for remission of tax on the...

  16. 26 CFR 1.481-4 - Adjustments taken into account with consent.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Adjustments taken into account with consent. 1.481-4 Section 1.481-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Adjustments § 1.481-4 Adjustments taken into account with consent. (a) In addition to the terms...

  17. 26 CFR 1.482-9 - Methods to determine taxable income in connection with a controlled services transaction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Methods to determine taxable income in connection with a controlled services transaction. 1.482-9 Section 1.482-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Adjustments § 1.482-9 Methods to determine...

  18. 26 CFR 56.6694-2 - Penalties for understatement due to an unreasonable position.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Penalties for understatement due to an unreasonable position. 56.6694-2 Section 56.6694-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES §...

  19. 26 CFR 56.6011-1 - General requirement of return, statement, or list.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false General requirement of return, statement, or list. 56.6011-1 Section 56.6011-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES § 56.6011-1...

  20. 26 CFR 31.3402(d)-1 - Failure to withhold.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Failure to withhold. 31.3402(d)-1 Section 31... Collection of Income Tax at Source § 31.3402(d)-1 Failure to withhold. If the employer in violation of the... penalties or additions to the tax applicable in respect of such failure to deduct and withhold. The...

  1. 26 CFR 1.6038A-6 - Failure to furnish information.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Failure to furnish information. 1.6038A-6... TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6038A-6 Failure to furnish... by § 1.6038A-3, and by reason of that failure, the summons is quashed in a proceeding under...

  2. 26 CFR 43.4472-1 - Definitions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Definitions. 43.4472-1 Section 43.4472-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON TRANSPORTATION BY WATER § 43.4472-1 Definitions. (a) In general. For definitions of the terms “covered voyage” and “passenger...

  3. 26 CFR 1.7702B-1 - Consumer protection provisions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Consumer protection provisions. 1.7702B-1 Section 1.7702B-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations § 1.7702B-1 Consumer...

  4. 26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Taxation of a domestic international sales... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Domestic International Sales Corporations § 1.991-1 Taxation of a domestic international sales corporation. (a) In general. A corporation which is...

  5. 26 CFR 1.337(d)-1 - Transitional loss limitation rule.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Transitional loss limitation rule. 1.337(d)-1 Section 1.337(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.337(d)-1 Transitional loss limitation rule. (a) Loss limitation rule for...

  6. 26 CFR 1.337(d)-2 - Loss limitation rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Loss limitation rules. 1.337(d)-2 Section 1.337(d)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.337(d)-2 Loss limitation rules. (a) Loss disallowance—(1) General rule. No deduction is allowed...

  7. 26 CFR 1.1334-1 - Restoration of value of investments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... was treated as a war loss under section 127(a)(3) of the Internal Revenue Code of 1939 (see 26 CFR... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Restoration of value of investments. 1.1334-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) War Loss Recoveries § 1.1334-1 Restoration of value...

  8. 26 CFR 1.170A-9 - Definition of section 170(b)(1)(A) organization.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Definition of section 170(b)(1)(A) organization. 1.170A-9 Section 1.170A-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations (continued) § 1.170A-9 Definition...

  9. 26 CFR 1.904(i)-0 - Outline of regulation provisions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Outline of regulation provisions. 1.904(i)-0 Section 1.904(i)-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States §...

  10. 26 CFR 31.3402(i)-1 - Additional withholding.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Additional withholding. 31.3402(i)-1 Section 31.3402(i)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Collection of Income Tax at Source § 31.3402(i)-1 Additional withholding. (a) In addition to the tax...

  11. 26 CFR 1.6081-11 - Automatic extension of time for filing certain employee plan returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Automatic extension of time for filing certain... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-11 Automatic extension of time for filing certain employee plan returns. (a) In...

  12. 26 CFR 1.6081-9 - Automatic extension of time to file exempt organization returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Automatic extension of time to file exempt... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-9 Automatic extension of time to file exempt organization returns. (a) In general....

  13. 26 CFR 1.444-3T - Manner and time of making section 444 election (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Manner and time of making section 444 election... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Accounting Periods § 1.444-3T Manner and time of... manner and at the time provided in this section. (b) Manner and time of making election—(1) General...

  14. 26 CFR 1.6081-8 - Automatic extension of time to file certain information returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Automatic extension of time to file certain... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-8 Automatic extension of time to file certain information returns. (a) In general. Except...

  15. 27 CFR 19.58 - Taxpaid spirits or wines on bonded premises.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Taxpaid spirits or wines... Production, Location, and Use of Plants Conveyance of Spirits Or Wines on Plant Premises § 19.58 Taxpaid spirits or wines on bonded premises. The proprietor may move tax paid or tax determined spirits or...

  16. 26 CFR 54.9815-2712T - Rules regarding rescissions (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Rules regarding rescissions (temporary). 54.9815-2712T Section 54.9815-2712T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PENSION EXCISE TAXES § 54.9815-2712T Rules regarding rescissions (temporary). (a) Prohibition...

  17. 26 CFR 54.4980B-2 - Plans that must comply.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Plans that must comply. 54.4980B-2 Section 54.4980B-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PENSION EXCISE TAXES § 54.4980B-2 Plans that must comply. The following questions-and-answers apply in determining...

  18. 26 CFR 1.1237-1 - Real property subdivided for sale.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Real property subdivided for sale. 1.1237-1 Section 1.1237-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1.1237-1 Real property subdivided for sale....

  19. 26 CFR 1.263(a)-4 - Amounts paid to acquire or create intangibles.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Amounts paid to acquire or create intangibles. 1.263(a)-4 Section 1.263(a)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.263(a)-4 Amounts paid to acquire or create intangibles....

  20. 26 CFR 1.1071-2 - Nature and effect of election.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Nature and effect of election. 1.1071-2 Section 1.1071-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Changes to Effectuate F.c.c. Policy § 1.1071-2 Nature...

  1. 26 CFR 1.455-1 - Treatment of prepaid subscription income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Treatment of prepaid subscription income. 1.455-1 Section 1.455-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxable Year for Which Items of Gross Income Included § 1.455-1 Treatment of prepaid...

  2. 27 CFR 40.27 - Assessment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Assessment. 40.27 Section... PROCESSED TOBACCO Taxes § 40.27 Assessment. Whenever any person required by law to pay tax on tobacco... error, no such assessment shall be made until and after notice has been afforded such person to...

  3. 27 CFR 41.60 - Assessment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Assessment. 41.60 Section... PROCESSED TOBACCO Taxes Assessment of Taxes § 41.60 Assessment. Whenever any person required by law to pay... amount is nominal or the result of an evident mathematical error, no such assessment shall be made...

  4. 27 CFR 44.69 - Assessment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Assessment. 44.69 Section..., WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX General § 44.69 Assessment. Whenever any person required... amount is nominal or the result of an evident mathematical error, no such assessment shall be made...

  5. 27 CFR 70.447 - Assessments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Assessments. 70.447... Cartridges, and Explosives § 70.447 Assessments. Where the evidence disclosed by investigation establishes... will list the tax as an assessment. Notification and demand for payment of assessed taxes will...

  6. 26 CFR 1.1332-1 - Inclusion in gross income of war loss recoveries.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Inclusion in gross income of war loss... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) War Loss Recoveries § 1.1332-1 Inclusion in gross income of war loss recoveries. (a) Amount of recovery. Except as provided in section 1333(1), the...

  7. 26 CFR 48.6427-4 - Applicable laws.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Applicable laws. 48.6427-4 Section 48.6427-4... Application to Retailers and Manufacturers Taxes § 48.6427-4 Applicable laws. (a) Penalties, excessive claims, etc. All provisions of law, including penalties, applicable in respect of the tax imposed by...

  8. 26 CFR 48.6421-6 - Applicable laws.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Applicable laws. 48.6421-6 Section 48.6421-6... Application to Retailers and Manufacturers Taxes § 48.6421-6 Applicable laws. (a) Penalties, excessive claims, etc. All provisions of law, including penalties, applicable in respect of the tax imposed by...

  9. 26 CFR 48.6420-5 - Applicable laws.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Applicable laws. 48.6420-5 Section 48.6420-5... Application to Retailers and Manufacturers Taxes § 48.6420-5 Applicable laws. (a) Penalties, excessive claims, etc. All provisions of law, including penalties, applicable in respect of the tax imposed by...

  10. 26 CFR 1.1083-1 - Definitions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Definitions. 1.1083-1 Section 1.1083-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exchanges in Obedience to S.e.c. Orders § 1.1083-1 Definitions. (a) Order of the Securities and Exchange Commission. (1)...

  11. 26 CFR 1.341-2 - Definitions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Definitions. 1.341-2 Section 1.341-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Collapsible Corporations; Foreign Personal Holding Companies § 1.341-2 Definitions. (a) Determination of collapsible corporation. (1)...

  12. 26 CFR 1.1502-42 - Mutual savings banks, etc.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Mutual savings banks, etc. 1.1502-42 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Special Taxes and Taxpayers § 1.1502-42 Mutual savings banks, etc. (a) In general. This section applies to mutual s avings banks and other institutions described in...

  13. 26 CFR 1.163-10T - Qualified residence interest (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Qualified residence interest (temporary). 1.163-10T Section 1.163-10T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.163-10T Qualified residence interest...

  14. 26 CFR 1.482-7A - Methods to determine taxable income in connection with a cost sharing arrangement.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Methods to determine taxable income in connection with a cost sharing arrangement. 1.482-7A Section 1.482-7A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulations Applicable on Or Before January 4, 2009....

  15. 26 CFR 1.472-8 - Dollar-value method of pricing LIFO inventories.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Dollar-value method of pricing LIFO inventories. 1.472-8 Section 1.472-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Inventories § 1.472-8 Dollar-value method of pricing LIFO inventories. (a) Election to...

  16. 27 CFR 44.208 - For export by parcel post.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false For export by parcel post. 44.208 Section 44.208 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR...

  17. 27 CFR 44.188 - General.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false General. 44.188 Section 44.188 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF...

  18. 27 CFR 44.193 - To a Federal department or agency.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false To a Federal department or agency. 44.193 Section 44.193 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX,...

  19. 27 CFR 45.51 - Supporting records.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Supporting records. 45.51 Section 45.51 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE...

  20. 27 CFR 44.187 - Shipping containers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Shipping containers. 44.187 Section 44.187 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH...