Part 1—Income Taxes

Authority: 26 U.S.C. 7805, unless otherwise noted.
Section 1.1(h)–1 also issued under 26 U.S.C. 1(h).
Section 1.25–1T also issued under 26 U.S.C. 25.
Section 1.25–2T also issued under 26 U.S.C. 25.
Section 1.25–3 also issued under 26 U.S.C. 25.
Section 1.25–3T also issued under 26 U.S.C. 25.
Section 1.25–4T also issued under 26 U.S.C. 25.
Section 1.25–5T also issued under 26 U.S.C. 25.
Section 1.25–6T also issued under 26 U.S.C. 25.
Section 1.25–7T also issued under 26 U.S.C. 25.
Section 1.25–8T also issued under 26 U.S.C. 25.
Section 1.25A–1 also issued under section 26 U.S.C. 25A(i).
Section 1.25A–2 also issued under section 26 U.S.C. 25A(i).
Section 1.25A–3 also issued under section 26 U.S.C. 25A(i).
Section 1.25A–4 also issued under section 26 U.S.C. 25A(i).
Section 1.25A–5 also issued under section 26 U.S.C. 25A(i).
Sections 1.245A-6 through 1.245A-11 also issued under 26 U.S.C. 245A(g), 882(c)(1)(A), 951A, 954(b)(5), 954(c)(6), and 965(o).
Section 1.28–0 also issued under 26 U.S.C. 28(d)(5);
Section 1.28–1 also issued under 26 U.S.C. 28(d)(5);
Section 1.30–1 also issued under 26 U.S.C. 30(d)(2);
Section 1.36B-0 also issued under 26 U.S.C. 36B(g).
Section 1.36B-4 also issued under 26 U.S.C. 36B(g).
Section 1.36B-5 also issued under 26 U.S.C. 36B(g).
Section 1.41-4 also issued under 26 U.S.C. 41(d)(4)(E).
Section 1.41-6 also issued under 26 U.S.C. 41(f)(1) and 1502.
Section 1.42–1 also issued under 26 U.S.C. 42(n);
Section 1.42-1T also issued under 26 U.S.C. 42(n);
Section 1.42–3 also issued under 26 U.S.C. 42(n);
Section 1.42–4 also issued under 26 U.S.C. 42(n);
Section 1.42–5 also issued under 26 U.S.C. 42(n);
Sections 1.42–6, 1.42–8, 1.42–9, 1.42–10, 1.42–11, and 1.42–12, also issued under 26 U.S.C. 42(n);
Section 1.42–13 also issued under 26 U.S.C. 42(n);
Section 1.42–14 also issued under 26 U.S.C. 42(n);
Section 1.42–15 also issued under 26 U.S.C. 42(n);
Section 1.42–16 also issued under 26 U.S.C. 42(n);
Section 1.42–17 also issued under 26 U.S.C. 42(n);
Section 1.42-18 also issued under 26 U.S.C. 42(h)(6)(F) and 42(h)(6)(K);
Sections 1.43–0—1.43–7 also issued under section 26 U.S.C. 43;
Section 1.45D-1 also issued under 26 U.S.C. 45D(e)(2) and (i);
Section 1.45G-1 also issued under 26 U.S.C. 45G(e)(2).
Sections 1.45Q-1, 1.45Q-2, 1.45Q-3, 1.45Q-4, and 1.45Q-5 also issued under 26 U.S.C. 45Q(h).
Section 1.45Q-3 also issued under 26 U.S.C. 45Q(f)(2).
Section 1.45Q-4 also issued under 26 U.S.C. 45Q(f)(5).
Section 1.45Q-5 also issued under 26 U.S.C. 45Q(f)(4).Section 1.46–5 also issued under 26 U.S.C. 46(d)(6) and 26 U.S.C. 47(a)(3)(C);
Section 1.46–6 also issued under 26 U.S.C. 46(f)(7);
Section 1.47–1 also issued under 26 U.S.C. 47(a);
Section 1.48D–6T also issued under 26 U.S.C. 48D(d)(2)(E) and (6)
Section 1.48–9 also issued under 26 U.S.C. 38(b) (as in effect before the amendments made by subtitle F of the Tax Reform Act of 1984);
Sections 1.50A—1.50B also issued under 85 Stat. 553 (26 U.S.C. 40(b));
Section 1.52–1 also issued under 26 U.S.C. 52(b);
Section 1.56(g)–1 also issued under section 7611(g)(3) of the Omnibus Budget Reconciliation Act of 1989 (Pub. L. 101–239, 103 Stat. 2373); and
Section1.59A-0 also issued under 26 U.S.C. 59A(i).
Section1.59A-1 also issued under 26 U.S.C. 59A(i).
Section1.59A-2 also issued under 26 U.S.C. 59A(i).
Section1.59A-3 also issued under 26 U.S.C. 59A(i).
Section1.59A-4 also issued under 26 U.S.C. 59A(i).
Section1.59A-5 also issued under 26 U.S.C. 59A(i).
Section1.59A-6 also issued under 26 U.S.C. 59A(i).
Section1.59A-7 also issued under 26 U.S.C. 59A(i).
Section1.59A-8 also issued under 26 U.S.C. 59A(i).
Section1.59A-9 also issued under 26 U.S.C. 59A(i).
Section1.59A-10 also issued under 26 U.S.C. 59A(i).
Section 1.78-1 also issued under 26 U.S.C. 245A(g).
Section 1.108(i)-0 also issued under 26 U.S.C. 108(i)(7) and 1502.
Section 1.108(i)-1 also issued under 26 U.S.C. 108(i)(7) and 1502.
Section 1.108(i)-2 also issued under 26 U.S.C. 108(i)(7).
Section 1.108(i)–2T also issued under 26 U.S.C. 7805, unless otherwise noted.
Section 1.108(i)-3 also issued under 26 U.S.C. 108(i)(7) and 1502.
Sections 1.132–0 through 1.132–8 also issued under 26 U.S.C. 132.
Sections 1.148-0 through 1.148-5 also issued under 26 U.S.C. 148(i).
Sections 1.148-7 through 1.148-11 also issued under 26 U.S.C. 148(i).
Section 1.149(b)-1 also issued under 26 U.S.C. 149(b)(3)(B) (v).
Section 1.149(d)-1 also issued under 26 U.S.C. 149(d)(7).
Section 1.149(e)-1 also issued under 26 U.S.C. 149(e).
Section 1.149(g)-1 also issued under 26 U.S.C. 149(g)(5).
Section 1.150-4 also issued under 26 U.S.C. 150 (c)(5).
Section 1.152-4 also issued under 26 U.S.C. 152(e).
Section 1.162-24 also issued under 26 U.S.C. 162(h).
Section 1.162(k)-1 is also issued under section 26 U.S.C. 162(k).
Section 1.163-8T also issued under 26 U.S.C. 469(k)(4).
Section 1.163-9T also issued under 26 U.S.C. 163(h)(3)(D).
Section 1.165-12 also issued under 26 U.S.C. 165(j)(3).
Section 1.166-10 also issued under 26 U.S.C. 166(f).
Section 1.168(d)-1 also issued under 26 U.S.C. 168(d)(3).
Section 1.168(h)-1 also issued under 26 U.S.C. 168.
Section 1.168(i)-1 also issued under 26 U.S.C. 168(i)(4).
Section 1.168(i)-1T also issued under 26 U.S.C. 168(i)(4).
Section 1.168(i)-2 also issued under 26 U.S.C. 168.
Section 1.168(i)-4 also issued under 26 U.S.C. 168(i)(5).
Section 1.170A-1 also issued under 26 U.S.C. 170(a).
Section 1.170A-6 also issued under 26 U.S.C. 170(f)(4); 26 U.S.C. 642(c)(5).
Section 1.170A-12 also issued under 26 U.S.C. 170(f)(4).
Section 1.170A-13 also issued under 26 U.S.C. 170(f)(8).
Section 1.170A-15 also issued under 26 U.S.C. 170(a)(1).
Section 1.170A-16 also issued under 26 U.S.C. 170(a)(1) and 170(f)(11).
Section 1.170A-17 also issued under 26 U.S.C. 170(a)(1) and 170(f)(11).
Section 1.170A-18 also issued under 26 U.S.C. 170(a)(1).
Section 1.171-2 also issued under 26 U.S.C. 171(e).
Section 1.171-3 also issued under 26 U.S.C. 171(e).
Section 1.171-4 also issued under 26 U.S.C. 171(c).
Section 1.179-1 also issued under 26 U.S.C. 179(d)(6) and (10).
Section 1.179-4 also issued under 26 U.S.C. 179(c).
Section 1.864(c)(8)-2 also issued under 26 U.S.C. 864(c)(8)(E), 6001 and 6031(b).
Section 1.179-6 also issued under 26 U.S.C. 179(c).
Section 1.197-2 also issued under 26 U.S.C. 197.
Section 1.199-1 also issued under 26 U.S.C. 199(d).
Section 1.199-2 also issued under 26 U.S.C. 199(d).
Section 1.199-2T also issued under 26 U.S.C. 199(b)(3).
Section 1.199-3 also issued under 26 U.S.C. 199(d).
Section 1.199-4 also issued under 26 U.S.C. 199(d).
Section 1.199-5 also issued under 26 U.S.C. 199(d).
Section 1.199-6 also issued under 26 U.S.C. 199(d).
Section 1.199-7 also issued under 26 U.S.C. 199(d).
Section 1.199-8 also issued under 26 U.S.C. 199(d).
Section 1.199-9 also issued under 26 U.S.C. 199(d).
Section 1.199A-1 also issued under 26 U.S.C. 199A(f)(4).
Section 1.199A-2 also issued under 26 U.S.C. 199A(b)(5), (f)(1)(A), (f)(4), and (h).
Section 1.199A-3 also issued under 26 U.S.C. 199A(c)(4)(C) and (f)(4).
Section 1.199A-4 also issued under 26 U.S.C. 199A(f)(4).
Section 1.199A-5 also issued under 26 U.S.C. 199A(f)(4).
Section 1.199A-6 also issued under 26 U.S.C. 199A(f)(1)(B) and (f)(4).
Section 1.216-2 also issued under 26 U.S.C. 216(d).
Section 1.221-2 also issued under 26 U.S.C. 221(d).
Section 1.245A-5 also issued under 26 U.S.C. 245A(g), 951A(a), 954(c)(6)(A), and 965(o).
Section 1.245A(d)-1 also issued under 26 U.S.C. 245A(g).
Section 1.263A-1 also issued under 26 U.S.C. 263A(j).
Section 1.263A-2 also issued under 26 U.S.C. 263A(j).
Section 1.263A-3 also issued under 26 U.S.C. 263A(j).
Section 1.263A-4 also issued under 26 U.S.C. 263A.
Section 1.263A-4T also issued under 26 U.S.C. 263A.
Section 1.263A-5 also issued under 26 U.S.C. 263A.
Section 1.263A-6 also issued under 26 U.S.C. 263A.
Section 1.263A-7 also issued under 26 U.S.C. 263A(j).
Section 1.263A-7T also issued under 26 U.S.C. 263A.
Sections 1.263A-8 through 1.263A-15 also issued under 26 U.S.C. 263A(i).
Section 1.267(a)-3 also issued under 26 U.S.C. 267(a)(3).
Section 1.267(f)-1 also issued under 26 U.S.C. 267 and 1502.
Section 1.269-3(d) also issued under 26 U.S.C. 382(m).
Section 1.274-2 also issued under 26 U.S.C. 274(o).
Section 1.274-5 also issued under 26 U.S.C. 274(d).
Section 1.274-5T also issued under 26 U.S.C. 274(d).
Section 1.274-9 also issued under 26 U.S.C. 274(o).
Section 1.274-10 also issued under 26 U.S.C. 274(o).
Section 1.274-13 also issued under 26 U.S.C. 274.Section 1.274(d)-1 also issued under 26 U.S.C. 274(d).
Section 1.274-14 also issued under 26 U.S.C. 274.Section 1.274(d)-1T also issued under 26 U.S.C. 274(d)
. Section 1.280C-4 also issued under 26 U.S.C. 280C(c)(4).
Section 1.280F-1T also issued under 26 U.S.C. 280F.
Section 1.280F-6 also issued under 26 U.S.C. 280F.
Section 1.280F-7 also issued under 26 U.S.C. 280F(c).
Section 1.280G-1 also issued under 26 U.S.C. 280G(b) and (e).
Section 1.301–1 also issued under 26 U.S.C. 357(d)(3).
Section 1.301–1T also issued under 26 U.S.C. 357(d)(3).
Section 1.301-1T also issued under 26 U.S.C. 1301(c).
Section 1.304–5 also issued under 26 U.S.C. 304.
Section 1.304-7 also issued under 26 U.S.C. 304(b)(5)(C).
Section 1.305–3 also issued under 26 U.S.C. 305.
Section 1.305–5 also issued under 26 U.S.C. 305.
Section 1.305–7 also issued under 26 U.S.C. 305.
Section 1.334-1 also issued under 26 U.S.C. 367(b).
Section 1.336-1 is also issued under 26 U.S.C. 336.
Section 1.336-2 is also issued under 26 U.S.C. 336.
Section 1.336-3 is also issued under 26 U.S.C. 336.
Section 1.336-4 is also issued under 26 U.S.C. 336.
Section 1.336-5 is also issued under 26 U.S.C. 336.
Section 1.337(d)–1 also issued under 26 U.S.C. 337(d).
Section 1.337(d)–2 also issued under 26 U.S.C. 337(d).
Section 1.337(d)-3 also issued under 26 U.S.C. 337(d).

Section 1.337(d)–4 also issued under 26 U.S.C. 337.
Section 1.337(d)–5 also issued under 26 U.S.C. 337.
Section 1.337(d)–6 also issued under 26 U.S.C. 337.
Section 1.337(d)–7 also issued under 26 U.S.C. 337.
Section 1.337(d)-7T also issued under 26 U.S.C. 337(d) and 355(h).
Section 1.338–1 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338–2 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338–3 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338–4 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338–5 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338–6 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338–7 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338–8 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338–9 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338–10 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338–11 also issued under 26 U.S.C. 338.
Section 1.338–11T also issued under 26 U.S.C. 338.
Section 1.338(h)(10)–1 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338(h)(10)–1T also issued under 26 U.S.C. 337(d), 338 and 1502.
Section 1.338(i)–1 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.351–1 also issued under 26 U.S.C. 351.
Section 1.351–2 also issued under 26 U.S.C. 351(g)(4).
Section 1.354–1 also issued under 26 U.S.C. 351(g)(4).
Section 1.355–1 also issued under 26 U.S.C. 351(g)(4).
Section 1.355-2(g) and (i) also issued under 26 U.S.C. 355(b)(3)(D).
Section 1.355-2T(g) also issued under 26 U.S.C. 355(b)(3)(D).
Section 1.355–6 also issued under 26 U.S.C. 355(d)(9).
Section 1.356–6 also issued under 26 U.S.C. 351(g)(4).
Section 1.355–7 also issued under 26 U.S.C. 355(e)(5).
Section 1.355-8 also issued under 26 U.S.C. 336(e), 355(e)(3)(B), 355(e)(5), and 355(f).
Section 1.356–7 also issued under 26 U.S.C. 351(g)(4).
Section 1.358–2 also issued under 26 U.S.C. 358.
Section 1.358-2 also issued under 26 U.S.C. 358(b)(1).
Section 1.358–5T also issued under 26 U.S.C. 358(h)(2).
Section 1.358–7 also issued under Public Law 106–554, 114 Stat. 2763, 2763A–638 (2001).
Section 1.362-3 also issued under 26 U.S.C. 367(b).
Section 1.362-4 also issued under 26 U.S.C. 362(e)(2)(C)(ii).
Section 1.367(a)-1 also issued under 26 U.S.C. 367(a).
Section 1.367(a)-1T also issued under 26 U.S.C. 367(a).
Section 1.367(a)-3 also issued under 26 U.S.C. 367(a).
Section 1.367(a)–3T also issued under 367(a).
Section 1.367(a)-7 also issued under 26 U.S.C. 367(a), (b), (c), and 337(d).
Section 1.367(a)–8 also issued under 26 U.S.C. 367(a).
Section 1.367(a)–8T also issued under 367(a) and (b).
Section 1.367(a)-9T also issued under 26 U.S.C. 367(a) and (b).
Section 1.367(b)-0 also issued under 26 U.S.C. 367(b).
Section 1.367(b)–1 also issued under 26 U.S.C. 367(a) and (b).
Section 1.367(b)–2 also issued under 26 U.S.C. 367(a) and (b).
Sections 1.367(b)–2(c)(1) and (2) also issued under 26 U.S.C. 367(b)(1) and (2).
Section 1.367(b)–2(d)(3) also issued under 26 U.S.C. 367(b)(1) and (2).
Section 1.367(b)–3 also issued under 26 U.S.C. 367(a) and (b).
Section 1.367(b)–3T also issued under 26 U.S.C. 367(a) and (b).
Section 1.367(b)-4 also issued under 26 U.S.C. 367(a) and (b) and 954(c)(6)(A). Section 1.367(b)-4(b)(1) also issued under 26 U.S.C. 367(b).
Section 1.367(b)–4(d) also issued under 26 U.S.C. 367(b)(1) and (2).
Section 1.367(b)-6 also issued under 26 U.S.C. 367(b).
Section 1.367(b)–7 also issued under 26 U.S.C. 367(a) and (b), 26 U.S.C. 902, and 26 U.S.C. 904.
Section 1.367(b)–8 also issued under 26 U.S.C. 367(b).
Section 1.367(b)–9 also issued under 26 U.S.C. 367(a) and (b), 26 U.S.C. 902, and 26 U.S.C. 904.
Section 1.367(b)-10 also issued under 26 U.S.C. 367(b).
Section 1.367(b)–12 also issued under 26 U.S.C. 367(a) and (b).
Section 1.367(b)–13 also issued under 26 U.S.C. 367(b).
Section 1.367(d)-1 also issued under 26 U.S.C. 367(d).
Section 1.367(e)–1 also issued under 26 U.S.C. 367(e)(1).
Section 1.367(e)-1(a) also issued under 26 U.S.C. 367(e).
Section 1.367(e)–2 also issued under 26 U.S.C. 367(e)(2).
Section 1.382–2 also issued under 26 U.S.C. 382(k)(1), (l)(3), (m), and 26 U.S.C. 383.
Section 1.382–2T also issued under 26 U.S.C. 382(g)(4)(C), (i), (k)(1) and (6), (l)(3), (m), and 26 U.S.C. 383.
Section 1.382-3 also issued under 26 U.S.C. 382(g)(4)(C) and 26 U.S.C. 382(m).
Section 1.382–4 also issued under 26 U.S.C. 382(l)(3) and 382(m).
Section 1.382–5 also issued under 26 U.S.C. 382(m).
Section 1.382–5T also issued under 26 U.S.C. 382(m).
Section 1.382–6 also issued under 26 U.S.C. 382(b)(3)(A), 26 U.S.C.(d)(1), 26 U.S.C. 382(m), and 26 U.S.C.383(d).
Section 1.382-7 also issued under 26 U.S.C 382(m).
Section 1.382–7T also issued under 26 U.S.C. 382(m).
Section 1.382–8 also issued under 26 U.S.C. 382(m).
Section 1.382–9 also issued under 26 U.S.C. 382(l)(3) and (m).
Section 1.382–10 also issued under 26 U.S.C 382(m).
Section 1.382–10T is also issued under 26 U.S.C. 382(m).
Section 1.382-12 also issued under 26 U.S.C. 382(f) and 26 U.S.C. 382(m).
Section 1.383–1 also issued under 26 U.S.C. 383.
Section 1.383–2 also issued under 26 U.S.C. 383.
Section 1.385-1 also issued under 26 U.S.C. 385.
Section 1.385-3 also issued under 26 U.S.C. 385, 701, 1502, 1504(a)(5)(A), and 7701(l).
Section 1.385-3T also issued under 26 U.S.C. 385, 701, 1504(a)(5)(A), and 7701(l).
Section 1.385-4T also issued under 26 U.S.C. 385 and 1502.
Section 1.401(a)-1 also issued under 26 U.S.C. 401.
Section 1.401(a)(35)-1 is also issued under 26 U.S.C. 401(a)(35).
Section 1.401(k)-3 is also issued under 26 U.S.C. 401(m)(9).
Section 1.402A-1 is also issued under 26 U.S.C. 402 A.
Section 1.411(a)(13)–1 also issued under 26 U.S.C. 411(a)(13).
Section 1.411(b)(5)–1 also issued under 26 U.S.C. 411(b)(5).
Section 1.451-3 also issued under 26 U.S.C. 451(b)(1)(A)(ii), (b)(3)(C) and 461(h).
Section 1.451-8 also issued under 26 U.S.C. 451(c)(2)(A), (3), (4)(A)(iii), (4)(b)(vii), and 461(h).
Section 1.430(j) 1 also issued under 26 U.S.C. 430(j)(4)(F).
Section 1.446-7 also issued under 26 U.S.C. 446.
Section 1.468A-5 also issued under 26 U.S.C. 468A(e)(5).
Section 1.468A-5T also issued under 26 U.S.C. 468A(e)(5).
Section 1.471-3 issued under 26 U.S.C. 471(a).
Section 1.475(a)-4 also issued under 26 U.S.C. 475(g).
Sections 1.482-1 and 1.482-1T are also issued under 26 U.S.C. 482.
Section 1.482-7 also issued under 26 U.S.C. 482.
Section 1.482-7A also issued under 26 U.S.C. 482.
Section 1.482-9 also issued under 26 U.S.C. 482.
Section 1.501(c)(29)-1 also issued under 26 U.S.C. 501(c)(29)(B)(i).
Section 1.501(c)(29)-1T also issued under 26 U.S.C. 501(c)(29)(B)(i).
Section 1.502-13T also issued under 26 U.S.C. 1502.
Section 1.642(c)-6T also issued under 26 U.S.C. 642(c)(5).
Section 1.643(f)-1 also issued under 26 U.S.C. 643(f).
Section 1.664-4T also issued under 26 U.S.C. 664(a).
Source: T.D. 6500, 25 FR 11607, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
Section 1.706-4 also issued under 26 U.S.C. 706(d).
Section 1.721(c)-1 also issued under 26 U.S.C. 721(c).
Section 1.721(c)-2 also issued under 26 U.S.C. 721(c).
Section 1.721(c)-3 also issued under 26 U.S.C. 721(c).
Section 1.721(c)-4 also issued under 26 U.S.C. 721(c).
Section 1.721(c)-5 also issued under 26 U.S.C. 721(c).
Section 1.721(c)-6 also issued under 26 U.S.C. 721(c).
Section 1.721(c)-7 also issued under 26 U.S.C. 721(c).
Section 1.732-3 also issued under 26 U.S.C. 337(d), 732(f)(8), and 1502.
Section 1.846-1 also issued under 26 U.S.C. 846.
Sections 1.851-3 and 1.851-5 are also issued under 26 U.S.C. 851(c).
Section 1.852–11 is also issued under 26 U.S.C. 852(b)(3)(C), 852(b)(8), and 852(c).
Section 1.853-1 also issued under 26 U.S.C. 901(j).
Section 1.853-2 also issued under 26 U.S.C. 901(j).
Section 1.853-3 also issued under 26 U.S.C. 901(j).
Section 1.853-4 also issued under 26 U.S.C. 901(j) and 26 U.S.C. 6011.
Section 1.860A-0 also issued under 26 U.S.C. 860G(e).
Section 1.860A–1 also issued under 26 U.S.C. 860G(b) and 860G(e).
Section 1.860D–1 also issued under 26 U.S.C. 860G(e).
Section 1.860E–1 also issued under 26 U.S.C. 860E and 860G(e).
Section 1.860E–2 also issued under 26 U.S.C. 860E(e).
Section 1.860F–2 also issued under 26 U.S.C. 860G(e).
Section 1.860F–4 also issued under 26 U.S.C. 860G(e) and 26 U.S.C. 6230(k).
Section 1.860F–4T also issued under 26 U.S.C. 860G(c)(3) and (e).
Section 1.860G–1 also issued under 26 U.S.C. 860G(a)(1)(B) and (e).
Section 1.860G-2 also issued under 26 U.S.C. 860G(e).
Section 1.860G–3 also issued under 26 U.S.C. 860G(b) and 26 U.S.C. 860G(e).
Section 1.861–2 also issued under 26 U.S.C. 863(a).
Section 1.861–3 also issued under 26 U.S.C. 863(a).
Section 1.861-8 also issued under 26 U.S.C. 250(c), 26 U.S.C. 864(e)(7), and 26 U.S.C. 882(c).
Sections 1.861-9 and 1.861-9T also issued under 26 U.S.C. 863(a), 26 U.S.C. 864(e)(7), 26 U.S.C. 865(i), and 26 U.S.C. 7701(f).
Section 1.861-10(e) also issued under 26 U.S.C. 863(a), 26 U.S.C. 864(e)(7), 26 U.S.C. 865(i), and 26 U.S.C. 7701(f).
Section 1.861-11 also issued under 26 U.S.C. 863(a), 26 U.S.C. 864(e)(7), 26 U.S.C. 865(i), and 26 U.S.C. 7701(f).
Section 1.861-13 also issued under 26 U.S.C. 864(e)(7).
Section 1.861–14 also issued under 26 U.S.C. 863(a), 26 U.S.C. 864(e), 26 U.S.C. 865(i), and 26 U.S.C. 7701(f).
Section 1.861-17 also issued under 26 U.S.C. 864(e)(7).
Sections 1.861–8T through 1.861–14T also issued under 26 U.S.C. 863(a), 26 U.S.C. 864(e), 26 U.S.C. 865(i) and 26 U.S.C. 7701(f).
Section 1.863–1 also issued under 26 U.S.C. 863(a).
Section 1.863–2 also issued under 26 U.S.C. 863.
Section 1.863–3 also issued under 26 U.S.C. 863(a) and (b), and 26 U.S.C. 936(h).
Section 1.863–4 also issued under 26 U.S.C. 863.
Section 1.863–6 also issued under 26 U.S.C. 863.
Section 1.863–7 is issued under 26 U.S.C. 863(a) and 871(m).
Section 1.863–8 also issued under 26 U.S.C. 863(a), (b) and (d).
Section 1.863–9 also issued under 26 U.S.C. 863(a), (d) and (e).
Section 1.864–5 also issued under 26 U.S.C. 7701(l).
Section 1.864–8T also issued under 26 U.S.C. 864(d)(8).
Section 1.865–1 also issued under 26 U.S.C. 863(a) and 865(j)(1).
Section 1.865–2 also issued under 26 U.S.C. 863(a) and 865(j)(1).
Section 1.871–1 also issued under 26 U.S.C. 7701(l).
Section 1.871–7 also issued under 26 U.S.C. 7701(l).
Section 1.871–9 also issued under 26 U.S.C. 7701(b)(11).
§§1.871-15 and 1.871-15T also issued under 26 U.S.C. 871(m).
Section 1.874–1 also issued under 26 U.S.C. 874.
Section 1.881–2 also issued under 26 U.S.C. 7701(l).
Section 1.881–3 also issued under 26 U.S.C. 7701(l).
Section 1.881–4 also issued under 26 U.S.C. 7701(l).
Section 1.882–4 also issued under 26 U.S.C. 882(c).
Section 1.882–5 also issued under 26 U.S.C. 882, 26 U.S.C. 864(e), 26 U.S.C. 988(d), and 26 U.S.C. 7701(l).
Section 1.883–1 is also issued under 26 U.S.C. 883.
Section 1.883–2 is also issued under 26 U.S.C. 883.
Section 1.883–3 is also issued under 26 U.S.C. 883.
Section 1.883–4 is also issued under 26 U.S.C. 883.
Section 1.883–5 is also issued under 26 U.S.C. 883.
Section 1.884–0 also issued under 26 U.S.C. 884 (g).
Section 1.884–1 also issued under 26 U.S.C. 884.
Section 1.884–1 also issued under 26 U.S.C. 884 (g).
Section 1.884–1 (d) also issued under 26 U.S.C. 884 (c) (2) (A).
Section 1.884–1 (d) (13) (i) also issued under 26 U.S.C. 884 (c) (2).
Section 1.884–1 (e) also issued under 26 U.S.C. 884 (c) (2) (B).
Section 1.884–2 also issued under 26 U.S.C. 884(g).
Section 1.884–2T also issued under 26 U.S.C. 884 (g).
Section 1.884–4 also issued under 26 U.S.C. 884 (g).
Section 1.884–5 also issued under 26 U.S.C. 884 (g).
Section 1.884–5 (e) and (f) also issued under 26 U.S.C. 884 (e) (4) (C).
Section 1.892–1T also issued under 26 U.S.C. 892(c).
Section 1.892–2T also issued under 26 U.S.C. 892(c).
Section 1.892–3T also issued under 26 U.S.C. 892(c).
Section 1.892–4T also issued under 26 U.S.C. 892(c).
Section 1.892–5 also issued under 26 U.S.C. 892(c).
Section 1.892–5T also issued under 26 U.S.C. 892(c).
Section 1.892–6T also issued under 26 U.S.C. 892(c).
Section 1.892–7T also issued under 26 U.S.C. 892(c).
Section 1.894–1 also issued under 26 U.S.C. 894 and 7701(l).
Sections 1.897–5T, 1.897–6T and 1.897–7T also issued under 26 U.S.C. 897 (d), (e), (g) and (j) and 26 U.S.C. 367(e)(2).
Section 1.897(l)-1 also issued under 26 U.S.C. 897(l).
Section 1.901(j)-1 also issued under 26 U.S.C. 901(j)(4).
Sections 1.901(m)-1T through -8T also issued under 26 U.S.C. 901(m)(7).
Section 1.901(m)-5T also issued under 26 U.S.C. 901(m)(3)(B)(ii).
Sections 1.902–1 and 902–2 also issued under 26 U.S.C. 902(c)(7).
Section 1.904(g)-3 also issued under 26 U.S.C. 904(g)(4).
Section 1.904(g)-3T also issued under 26 U.S.C. 904(g)(4).
Section 1.904-1 also issued under 26 U.S.C. 904(d)(7).
Section 1.904-2 also issued under 26 U.S.C. 904(d)(7).
Section 1.904-3 also issued under 26 U.S.C. 904(d)(7).
Section 1.904-4 also issued under 26 U.S.C. 250(c), 26 U.S.C. 865(j), 26. U.S.C. 904(d)(2)(J)(i), 26 U.S.C. 904(d)(6)(C), 26 U.S.C. 904(d)(7), and 26 U.S.C. 951A(f)(1)(B).
Section 1.904-5 also issued under 26 U.S.C. 904(d)(7) and 26 U.S.C. 951A(f)(1)(B).
Section 1.904-6 also issued under 26 U.S.C. 904(d)(7).
Section 1.904–7 also issued under 26 U.S.C. 904(d)(6).
Section 1.904(b)–1 also issued under 26 U.S.C. 1(h)(11)(C)(iv) and 904(b)(2)(C).
Section 1.904(b)–2 also issued under 26 U.S.C. 1(h)(11)(C)(iv) and 904(b)(2)(C).
Section 1.904(f)–(2) also issued under 26 U.S.C. 904 (f)(3)(b).
Section 1.904(g)-3 also issued under 26 U.S.C. 904(g)(4).
Section 1.904(g)-3T also issued under 26 U.S.C. 904(g)(4).
Section 1.904(i)–1 also issued under 26 U.S.C. 904(i).
Section 1.905-3 also issued under 26 U.S.C. 989(c)(4).
Sections 1.905–3T and 1.905–4T also issued under 26 U.S.C. 989(c)(4).
Section 1.907(b)–1 is also issued under 26 U.S.C. 907(b).
Section 1.907(b)–1T also issued under 26 U.S.C. 907(b).
Sections 1.909-1 through 1.906-6 also issued under 26 U.S.C. 909(e).
Section 1.931-1 also issued under 26 U.S.C. 7654(e).
Section 1.932-1 also issued under 26 U.S.C. 7654(e).
Section 1.934-1 also issued under 26 U.S.C. 934(b)(4).
Section 1.935-1 also issued under 26 U.S.C. 7654(e).
Section 1.937-2 also issued under 26 U.S.C. 937(b).
Section 1.937-3 also issued under 26 U.S.C. 937(b).
Section 1.951-1 also issued under 26 U.S.C. 7701(a).
Section 1.951A-2 also issued under 26 U.S.C. 882(c)(1)(A) and 954(b)(5).
Section 1.951A-3 also issued under 26 U.S.C. 951A(d)(4).
Section 1.951A-5 also issued under 26 U.S.C. 951A(f)(1)(B).
[Editor’s Note: This entry is revised effective July 22, 2019.] [Change Notice] [New Text]
Section 1.956-1 also issued under 26 U.S.C. 956(d) and 956(e).
Section 1.956-2 also issued under 26 U.S.C. 956(d) and 956(e).
Section 1.956-3 also issued under 26 U.S.C. 864(d)(8) and 956(e).
Section 1.956-4 also issued under 26 U.S.C. 956(d) and 956(e).
Section 1.956–1(e)(6) also issued under 26 U.S.C. 367(b) and 956(e).
Section 1.956-1T also issued under 26 U.S.C. 956(d) and 956(e).
Section 1.956–2T(b)(1)(xi) also issued under 26 U.S.C. 956(e).
Section 1.957-3 also issued under 26 U.S.C. 957(c).
Section 1.960-1 also issued under 26 U.S.C. 960(f).
Section 1.960-2 also issued under 26 U.S.C. 960(f).
Section 1.960-3 also issued under 26 U.S.C. 960(f).
Section 1.960-4 also issued under 26 U.S.C. 951A(f)(1)(B) and 26 U.S.C. 960(f).
Sections 1.985-0 through 1.985-5 also issued under 26 U.S.C. 985.
Section 1.986(a)-1 also issued under 26 U.S.C. 986(a)(1)(C) and 26 U.S.C. 986(a)(1)(D)(ii).
Sections 1.987-1 through 1.987-5 also issued under 26 U.S.C. 987.
Section 1.987-12 is issued under 26 U.S.C. 987 and 989.
Sections 1.988-0 through 1.988-5 also issued under 26 U.S.C. 988.
Sections 1.989(a)-0T and 1.989(a)-1T also issued under 26 U.S.C. 989(c).
Section 1.989(b)-1 also issued under 26 U.S.C. 989(b).
Section 1.989-1(c) also issued under 26 U.S.C. 989(c).
Source: T.D. 6500, 25 FR 11910, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
Section 1.199A-7 also issued under 26 U.S.C. 199A(f)(4) and (g)(6).
Section 1.199A-8 also issued under 26 U.S.C. 199A(g)(6).
Section 1.199A-9 also issued under 26 U.S.C. 199A(g)(6).
Section 1.199A-10 also issued under 26 U.S.C. 199A(g)(6).
Section 1.199A-11 also issued under 26 U.S.C. 199A(g)(6).
Section 1.199A-12 also issued under 26 U.S.C. 199A(g)(6).
Section 1.1036–1 also issued under 26 U.S.C. 351(g)(4).
Section 1.1059(e)–1 also issued under 26 U.S.C. 1059 (e)(1) and (e)(2).
Section 1.1060–1 also issued under 26 U.S.C. 1060.
Section 1.1061-0 added under 26 U.S.C. 1061(f).
Section 1.1061-1 added under 26 U.S.C. 1061(f).
Section 1.1061-2 added under 26 U.S.C. 1061(f).
Section 1.1061-3 added under 26 U.S.C. 1(h)(9) and 1061(f).
Section 1.1061-4 added under 26 U.S.C. 1061(f).
Section 1.1061-5 added under 26 U.S.C. 1061(f).
Section 1.1061-6 added under 26 U.S.C. 1061(f).
Sections 1.1092(b)–1T and 1.1092(b)–2T also issued under 26 U.S.C. 1092 (b)(1).
Section 1.1092(b)–4T also issued under 26 U.S.C. 1092(b)(2).
Section 1.1092(b)-6 also issued under 26 U.S.C. 1092(b)(1).
Section 1.1092(b)-6 also issued under 26 U.S.C. 1092(b)(2).
Section 1.1092(c)–1 also issued under 26 U.S.C. 1092(c)(4)(H).
Section 1.1092(c)–2 also issued under 26 U.S.C. 1092(c)(4)(H).
Section 1.1092(c)–3 also issued under 26 U.S.C. 1092(c)(4)(H).
Section 1.1092(c)–4 also issued under 26 U.S.C. 1092(c)(4)(H).
Section 1.1092(d)-1 also issued under 26 U.S.C.1092(b)(1).
Section 1.1092(d)–2 also issued under 26 U.S.C. 1092(d)(3)(B).
Section 1.1202–2 is also issued under 26 U.S.C. 1202(k).
Section 1.1221–2 also issued under 26 U.S.C. 1221(b)(2)(A)(iii), (b)(2)(B), and (b)(3); 1502 and 6001.
Section 1.1244(e)–1 also issued under 26 U.S.C. 1244(e).
Section 1.1248-1 also issued under 26 U.S.C. 1248(a).
Sections 1.1248-1(a)(1), (4), and (5) also issued under 26 U.S.C. 1248(a) and (c)(1) and (2).
Section 1.1248-6 also issued under 26 U.S.C. 1248(e).
Section 1.1248–8 also issued under 26 U.S.C. 1248(a) and (c)(1) and (2).
Section 1.1248-8(b)(2)(iv) also issued under 26 U.S.C. 367(b), 1248(a), (c), and (f).
Section 1.1248(f)-1 also issued under 26 U.S.C. 367(b) and 1248(f).
Section 1.1248(f)-2 also issued under 26 U.S.C. 367(b) and 1248(f).
Section 1.1248(f)-3 also issued under 26 U.S.C. 367(b) and 1248(f).
Section 1.1254–1 also issued under 26 U.S.C. 1254(b).
Section 1.1254–2 also issued under 26 U.S.C. 1254(b).
Section 1.1254–3 also issued under 26 U.S.C. 1254(b).
Section 1.1254–4 also issued under 26 U.S.C. 1254(b).
Section 1.1254–5 also issued under 26 U.S.C. 1254(b).
Section 1.1254–6 also issued under 26 U.S.C. 1254(b).
Section 1.1271–1 also issued under 26 U.S.C. 1275(d).
Section 1.1272–1 also issued under 26 U.S.C. 1275(d).
Section 1.1272–2 also issued under 26 U.S.C. 1275(d).
Section 1.1272–3 also issued under 26 U.S.C. 1275(d).
Section 1.1273–1 also issued under 26 U.S.C. 1275(d).
Section 1.1273–2 also issued under 26 U.S.C. 1275(d).
Section 1.1274–1 also issued under 26 U.S.C. 1275(d).
Section 1.1274–2 also issued under 26 U.S.C. 1275(d).
Section 1.1274–3 also issued under 26 U.S.C. 1275(d).
Section 1.1274–4 also issued under 26 U.S.C. 1275(d).
Section 1.1274–5 also issued under 26 U.S.C. 1275(d).
Section 1.1274A–1 also issued under 26 U.S.C. 1274A(e) and 26 U.S.C. 1275(d).
Section 1.1275–1 also issued under 26 U.S.C. 1275(d).
Section 1.1275–2 also issued under 26 U.S.C. 1275(d).
Section 1.1275–3 also issued under 26 U.S.C. 1275(d).
Section 1.1275–4 also issued under 26 U.S.C. 1275(d).
Section 1.1275–5 also issued under 26 U.S.C. 1275(d).
Section 1.1275–6 also issued under 26 U.S.C. 1275(d).
Section 1.1275–7 also issued under 26 U.S.C. 1275(d).
Section 1.1286–1 also issued under 26 U.S.C. 1275(D) and 1286(f).
Section 1.1286–2 also issued under 26 U.S.C. 1286(f).
Section 1.1287–1 also issued under 26 U.S.C. 165 (j)(3).
Section 1.1288-1 also issued under 26 U.S.C. 1288(b).
Sections 1.1291-1, 1.1291-9, and 1.1298-1 also issued under 26 U.S.C. 1298(a) and (g).
Sections 1.1291-1T, 1.1291-9, 1.1291-9T, and 1.1298-1T also issued under 26 U.S.C. 1298(a) and (g)
Section 1.1291–9 also issued under 26 U.S.C. 1291(d)(2).
Section 1.1291–10 also issued under 26 U.S.C. 1291(d)(2).
Section 1.1293–1 also issued under 26 U.S.C. 1293.
Section 1.1294–1T also issued under 26 U.S.C. 1294.
Section 1.1295–1 also issued under 26 U.S.C. 1295.
Section 1.1295–3 also issued under 26 U.S.C. 1295.
Section 1.1296–1 also issued under 26 U.S.C. 1296(g) and 26 U.S.C. 1298(f).
Section 1.1296(e)–1 also issued under 26 U.S.C. 1296(e).
Section 1.1297-1 also issued under 26 U.S.C. 1298(g).
Section 1.1297-2 also issued under 26 U.S.C. 1298(g).
Section 1.1297-4 also issued under 26 U.S.C. 1297(b)(2)(B) and 1298(g).
Section 1.1297-5 also issued under 26 U.S.C. 1297(b)(2)(B) and 1298(g).
Section 1.1297-6 also issued under 26 U.S.C. 1297(b)(2)(B) and 1298(g).Section 1.1297–3T also issued under 26 U.S.C. 1297(b)(1).
Section 1.1298-1 also issued under 26 U.S.C. 1298(f).
Section 1.1298-2 also issued under 26 U.S.C. 1298(b)(3) and (g).
Section 1.1298-4 also issued under 26 U.S.C. 1298(g).Section 1.1298-1T also issued under 26 U.S.C. 1298(f) and (g)
Section 1.1301–1 also issued under 26 U.S.C. 1301(c).
Section 1.1361–1(j) (6), (10) and (11) also issued under 26 U.S.C. 1361(d)(2)(B)(iii).
Section 1.1361–1(l) also issued under 26 U.S.C. 1361(c)(5)(C).
Sections 1.1362–1, 1.1362–2, 1.1362–3, 1.1362–4, 1.1362–5, 1.1362–6, 1.1362–7, and 1.1363–1 also issued under 26 U.S.C. 1377.
Section 1.1363–2 also issued under 26 U.S.C. 337(d).
Section 1.1368–1(f) and (g) also issued under 26 U.S.C. 1377(c).
Section 1.1368–2(b) also issued under 26 U.S.C. 1368(c).
Section 1.1374–1 also issued under 26 U.S.C. 1374(e) and 337(d).
Section 1.1374–2 also issued under 26 U.S.C. 1374(e) and 337(d).
Section 1.1374–3 also issued under 26 U.S.C. 1374(e) and 337(d).
Section 1.1374–4 also issued under 26 U.S.C. 1374(e) and 337(d).
Section 1.1374–5 also issued under 26 U.S.C. 1374(e) and 337(d).
Section 1.1374–6 also issued under 26 U.S.C. 1374(e) and 337(d).
Section 1.1374–7 also issued under 26 U.S.C. 1374(e) and 337(d).
Section 1.1374–8 also issued under 26 U.S.C. 337(d) and 1374(e).
Section 1.1374–8 also issued under 26 U.S.C. 1374(e) and 337(d).
Section 1.1374–8T also issued under 26 U.S.C. 337(d) and 1374(e).
Section 1.1374–9 also issued under 26 U.S.C. 1374(e) and 337(d).
Section 1.1374–10 also issued under 26 U.S.C. 337(d) and 1374(e).
Section 1.1374–10 also issued under 26 U.S.C. 1374(e) and 337(d).
Section 1.1374–10T also issued under 26 U.S.C. 337(d) and 1374(e).
Section 1.1377–1 also issued under 26 U.S.C. 1377(a)(2) and (c).
Section 1.1394–1 also issued under 26 U.S.C. 1397D.
Section 1.1396–1 also issued under 26 U.S.C. 1397D.
Section 1.1397E–1 also issued under 26 U.S.C. 1397E.
Section 1.1400Z2(a)-1 also issued under 26 U.S.C. 1400Z-2(e)(4).
Section 1.1400Z2(b)-1 also issued under 26 U.S.C. 1400Z-2(e)(4).
Section 1.1400Z2(c)-1 also issued under 26 U.S.C. 1400Z-2(e)(4).
Section 1.1400Z2(d)-1 also issued under 26 U.S.C. 1400Z-2(e)(4).
Section 1.1400Z2(d)-2 also issued under 26 U.S.C. 1400Z-2(e)(4).
Section 1.1400Z2(f)-1 also issued under 26 U.S.C. 1400Z-2(e)(4).
Section 1.1445–5 also issued under 26 U.S.C. 1445(e)(7).
Section 1.1445–8 also issued under 26 U.S.C. 1445(e)(7).
Section 1.1446–3 also issued under 26 U.S.C. 1446(g).
Section 1.1446–4 also issued under 26 U.S.C. 1446(g).
Section 1.1446(f)–1 also issued under 26 U.S.C. 1446(f)(6) and 1446(g).
Section 1.1446(f)–2 also issued under 26 U.S.C. 1446(f)(6) and 1446(g).
Section 1.1446(f)–3 also issued under 26 U.S.C. 1446(f)(6) and 1446(g).
Section 1.1446(f)–4 also issued under 26 U.S.C. 1446(f)(6) and 1446(g).
Section 1.1446(f)–5 also issued under 26 U.S.C. 1446(f)(6) and 1446(g).
Section 1.1471–1 is also issued under 26 U.S.C. 1471
Section 1.1471–2 is also issued under 26 U.S.C. 1471
Section 1.1471–3 is also issued under 26 U.S.C. 1471
Section 1.1471–4 is also issued under 26 U.S.C. 1471
Section 1.1471–5 is also issued under 26 U.S.C. 1471
Section 1.1471–6 is also issued under 26 U.S.C. 1471
Section 1.1472–1 is also issued under 26 U.S.C. 1472
Section 1.1473–1 is also issued under 26 U.S.C. 1473
Section 1.1474–1 is also issued under 26 U.S.C. 1474
Section 1.1474–2 is also issued under 26 U.S.C. 1474
Section 1.1474–3 is also issued under 26 U.S.C. 1474
Section 1.1474–4 is also issued under 26 U.S.C. 1474
Section 1.1474–5 is also issued under 26 U.S.C. 1474
Section 1.1474–6 is also issued under 26 U.S.C. 1474
Section 1.1474–7 is also issued under 26 U.S.C. 1474
Section 1.1502-13 also issued under 26 U.S.C. 1502.
Section 1.1502-14Z also issued under 26 U.S.C. 1400Z-2(e)(4) and 1502.
Section 1.1502-36 also issued under 26 U.S.C. 1502.
Section 1.1502-36 also issued under 26 U.S.C. 337(d).
Section 1.1502–43 also issued under 26 U.S.C. 1502.
Section 1.1502-51 also issued under 26 U.S.C. 1502.
Source: T.D. 6500, 25 FR 11910, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
Section 1.1502-59A also issued under 26 U.S.C. 1502.
Section 1.1502-77B also issued under 26 U.S.C. 1502 and 6402(j).
Section 1.1502-100 also issued under 26 U.S.C. 1502.
Section 1.1504-3 also issued under 26 U.S.C. 1400Z-2(e)(4) and 1504(a)(5).
Sections 1.529A-0 through 1.529A-8 also issued under 26 U.S.C. 529A(g).
Section 1.1561–2 also issued under 26 U.S.C. 1561.
Section 1.1561–2T also issued under 26 U.S.C. 1561.
Section 1.5000A-3 also issued under 26 U.S.C. 5000A(e)(4).
Section 1.5000C-1 is also issued under 26 U.S.C. 5000C
Section 1.5000C-2 is also issued under 26 U.S.C. 5000C
Section 1.5000C-3 is also issued under 26 U.S.C. 5000C
Section 1.5000C-4 is also issued under 26 U.S.C. 5000C
Section 1.5000C-5 is also issued under 26 U.S.C. 5000C
Section 1.5000C-6 is also issued under 26 U.S.C. 5000C
Section 1.6011–4T also issued under 26 U.S.C. 6001 and 6011(a).
Section 1.6011–4T also issued under 26 U.S.C. 6011.
Section 1.6011-6 also issued under 26 U.S.C. 6011(a).
Section 1.6011-7 also issued under 26 U.S.C. 6011(e).
Section 1.6012–2 is also issued under the authority of 26 U.S.C. 6011 and 6012.
Section 1.6013–6 also issued under 26 U.S.C. 7701(b)(11).
Section 1.6015–1 also issued under 26 U.S.C. 6015(h).
Section 1.6015–2 also issued under 26 U.S.C. 6015(h).
Section 1.6015–3 also issued under 26 U.S.C. 6015(h).
Section 1.6015–4 also issued under 26 U.S.C. 6015(h).
Section 1.6015–5 also issued under 26 U.S.C. 6015(h).
Section 1.6015–6 also issued under 26 U.S.C. 6015(h).
Section 1.6015–7 also issued under 26 U.S.C. 6015(h).
Section 1.6015–8 also issued under 26 U.S.C. 6015(h).
Section 1.6015–9 also issued under 26 U.S.C. 6015(h).
Section 1.6031(a)–1 also issued under section 404 of the Tax Equity and Fiscal Responsibility Act of 1982 (Public Law 97–248; 96 Stat. 324, 669) (TEFRA).
Section 1.6033-4 also issued under 26 U.S.C. 6033.
Section 1.6033-6 also issued under 26 U.S.C. 6033(i)(1).
Section 1.6035-2T also issued under 26 U.S.C. 6035.
Section 1.6035-2 also issued under 26 U.S.C. 6035(b).
Section 1.6037-2 also issued under 26 U.S.C. 6037.
Section 1.6038-2 also issued under 26 U.S.C. 6038(d).
Section 1.6038-2T also issued under 26 U.S.C. 6038(d)
Section 1.6038–3 also issued under 26 U.S.C. 6038.
Section 1.6038-4 also issued under 26 U.S.C. 6001, 6011, 6012, 6031, and 6038.
Section 1.6038-5 also issued under 26 U.S.C. 6038.
1.6038A-1 also issued under 26 U.S.C. 6001.
Section 1.6038A-2 also issued under 26 U.S.C. 6001, 6038A, and 6038C.
Section 1.6038A–3 also issued under 26 U.S.C. 6038A and 7701(l).
Section 1.6038A–4 also issued under 26 U.S.C. 6038A.
Section 1.6038A–5 also issued under 26 U.S.C. 6038A.
Section 1.6038A–6 also issued under 26 U.S.C. 6038A.
Section 1.6038A–7 also issued under 26 U.S.C. 6038A.
Section 1.6038B–1 also issued under 26 U.S.C. 6038B.
Section 1.6038B–1T also issued under 26 U.S.C 6038B.
Section 1.6038B–2 also issued under 26 U.S.C. 6038B.
Section 1.6038D-0 also issued under 26 U.S.C. 6038D.
Section 1.6038D-1 also issued under 26 U.S.C. 6038D.
Section 1.6038D-2 also issued under 26 U.S.C. 6038D.
Section 1.6038D-3 also issued under 26 U.S.C. 6038D.
Section 1.6038D-4 also issued under 26 U.S.C. 6038D.
Section 1.6038D-5 also issued under 26 U.S.C. 6038D.
Section 1.6038D-6 is also issued under 26 U.S.C. 6038D.
Section 1.6038D-7 also issued under 26 U.S.C. 6038D.
Section 1.6038D-8 also issued under 26 U.S.C. 6038D.
Section 1.6039I–1 also issued under 26 U.S.C. 6039I.
Section 1.6041–1 also issued under 26 U.S.C. 6041(a).
Section 1.6041–2 also issued under 26 U.S.C. 6041(d).
Section 1.6041–3 also issued under 26 U.S.C. 62 and 6041(a).
Section 1.6042–3 also issued under 26 U.S.C. 6045.
Section 1.6043–4 also issued under 26 U.S.C. 6043(c).
Section 1.6045–1 also issued under 26 U.S.C. 6045.
Section 1.6045-1T also issued under 26 U.S.C. 6045(g).
Section 1.6045A–1 also issued under 26 U.S.C. 6045A(a), (b), (c).
Section 1.6045B–1 also issued under 26 U.S.C. 6045B(a), (c), (e).
Section 1.6045–2 also issued under 26 U.S.C. 6045.
Section 1.6045–3 also issued under 26 U.S.C. 6045.
Section 1.6045–4 also issued under 26 U.S.C. 6045.
Section 1.6046-1 also issued 26 U.S.C. 6046(b).
Section 1.6046-1T also issued under 26 U.S.C. 6046(b)
Section 1.6046A–1 also issued under 26 U.S.C. 6046A.
Section 1.6047-2 is also issued under 26 U.S.C. 6047(d).
Section 1.6049–4 also issued under 26 U.S.C. 6049 (a), (b), and (d).
Section 1.6049–5 also issued under 26 U.S.C. 6049 (a), (b), and (d).
Section 1.6049–5T also issued under 26 U.S.C. 6049.
Section 1.6049–6 also issued under 6049(a), (b), and (d).
Section 1.6049–7 also issued under 26 U.S.C. 860G(e), 1275(c) and 26 U.S.C. 6049(d)(7)(D).
Section 1.6049-9 also issued under 26 U.S.C. 6049(a).
Section 1.6049-10 also issued under 26 U.S.C. 6049(a).
Section 1.6050E–1 also issued under 26 U.S.C. 6050E.
Section 1.6050H–1 also issued under 26 U.S.C. 6050H.
Section 1.6050H–2 also issued under 26 U.S.C. 6050H.
Section 1.6050H-3 is also issued under 26 U.S.C. 6050H(h).
Section 1.6050I–1 also issued under 26 U.S.C. 6050I.
Section 1.6050I–2 also issued under 26 U.S.C. 6050I.
Section 1.6050K–1 also issued under 26 U.S.C. 6050K(a).
Section 1.6050M–1 also issued under 26 U.S.C. 6050M.
Section 1.6050P–1 also issued under 26 U.S.C. 6050P.
Section 1.6050P–2 also issued under 26 U.S.C. 6050P.
Section 1.6050S–1 also issued under 26 U.S.C. 6050S(g).
Section 1.6050S–2 also issued under 26 U.S.C. 6050S(g).
Section 1.6050S–3 also issued under 26 U.S.C. 6050S(g).
Section 1.6050S–4 also issued under 26 U.S.C. 6050S(g).
Section 1.6050X-1 also issued under 26 U.S.C. 6050X(a), (b).
Section 1.6050Y-2 also issued under 26 U.S.C. 6050Y(a).
Section 1.6050Y-3 also issued under 26 U.S.C. 6050Y(b).
Section 1.6050Y-4 also issued under 26 U.S.C. 6050Y(c).
Sections 1.6055-1 and 1.6055-2 also issued under 26 U.S.C. 6055.
Section 1.6060–1 also issued under 26 U.S.C. 6060(a).
Section 1.6061–2T also issued under 26 U.S.C. 6061.
Section 1.6065–2T also issued under 26 U.S.C. 6065.
Section 1.6081-1 also issued under 26 U.S.C. 6081.
Section 1.6081–2 also issued under 26 U.S.C. 6081.
Section 1.6081–2T also issued under 26 U.S.C. 6081.
Section 1.6081-3 also issued under 26 U.S.C. 6081.
Section 1.6081-4 also issued under 26 U.S.C. 6081.
Section 1.6081-5 also issued under 26 U.S.C. 6081.
Section 1.6081–6 also issued under 26 U.S.C.6081.
Section 1.6081–6T also issued under 26 U.S.C. 6081.
Section 1.6081-7 also issued under 26 U.S.C. 6081.
Section 1.6081–8 also issued under 26 U.S.C. 6081(a).
Section 1.6081–9 also issued under 26 U.S.C. 6081(a).
Section 1.6081-10 also issued under 26 U.S.C. 6081.
Section 1.6081-11 also issued under 26 U.S.C. 6081.
Section 1.6109–2 also issued under 26 U.S.C. 6109(a).
Sections 1.6302–1, 1.6302–2, 1.6302–3 and 1.6302–4 also issued under 26 U.S.C. 6302(h).
Section 1.6411–4 also issued under 26 U.S.C. 6402(i) and 6411(c).
Section 1.6417–5T also issued under 26 U.S.C. 6417(d)(5) and (h)
Section 1.6418–4T also issued under 26 U.S.C. 6418(g)(1) and (h)
Section 1.6655-5 also issued under 26 U.S.C. 6655(i)(2)
Section 1.6662–6 also issued under 26 U.S.C. 6662.
Section 1.6695–1 also issued under 26 U.S.C. 6695(b).
Section 1.6695–1 also issued under 26 U.S.C. 6060(b) and 6695(b).
Section 1.6695–2 also issued under 26 U.S.C. 6695(g).
Section 1.6695-2T is also issued under 26 U.S.C. 6695(g).
Section 1.6851–2 also issued under 26 U.S.C 6851(d).
Section 1.7520–1 also issued under 26 U.S.C. 7520(c)(2).
Section 1.7520-1T also issued under 26 U.S.C. 7520(c)(2).
Section 1.7520–2 also issued under 26 U.S.C. 7520(c)(2).
Section 1.7520–3 also issued under 26 U.S.C. 7520(c)(2).
Section 1.7520–4 also issued under 26 U.S.C. 7520(c)(2).
Section 1.7701(l)–1 also issued under 26 U.S.C. 7701(l).
Section 1.7701(l)–3 also issued under 26 U.S.C. 7701(l).
Section 1.7701(l)-4 also issued under 26 U.S.C. 7701(l) and 954(c)(6)(A).
Section 1.7702–2 also issued under 26 U.S.C. 7702(k).
Section 1.7872–5T also issued under 26 U.S.C. 7872.
Section 1.7872–15 also issued under 26 U.S.C. 1275 and 7872.
Section 1.7874-1 also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874–1T also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-2 also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-3 is also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-4 also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-4T also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-5 also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-5T also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-6 also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-7 also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-8 also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-9 also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-10 also issued under 26 U.S.C. 7874(c)(4) and (g).
Section 1.7874-11 also issued under 26 U.S.C. 7874(g).
Section 1.7874-12 also issued under 26 U.S.C. 7874(g).
Source: Sections 1.1401–1 through 1.1403–1 contained in T.D. 6691, 28 FR 12796, Dec. 3, 1963, unless otherwise noted.