Code of Federal Regulations · Section
§ 1.42-0 — -0 Table Of Contents
26 C.F.R. § 1.42-0
This section lists the paragraphs contained in §§ 1.42-1 through 1.42-19 and § 1.42-1T.
§ 1.42-1 Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency.
(a) through (g) [Reserved]
(h) Filing of forms.
(i) [Reserved]
(j) Effective dates.
§ 1.42-1T Limitation on low-income housing credit allowed with respect to qualified low income buildings receiving housing credit allocations from a State or local housing credit agency (temporary).
(a) In general.
(1) Determination of amount of low-income housing credit.
(2) Limitation on low-income housing credit allowed.
(b) The State housing credit ceiling.
(c) Apportionment of State housing credit ceiling among State and local housing credit agencies.
(1) In general.
(2) Primary apportionment.
(3) States with 1 or more constitutional home rule cities.
(i) In general.
(ii) Amount of apportionment to a constitutional home rule city.
(iii) Effect of apportionment to constitutional home rule cities on apportionment to other housing credit agencies.
(iv) Treatment of governmental authority within constitutional home rule city.
(4) Apportionment to local housing credit agencies.
(i) In general.
(ii) Change in apportionment during a calendar year.
(iii) Exchanges of apportionments.
(iv) Written records of apportionments.
(5) Set-aside apportionments for projects involving a qualified nonprofit organization.
(i) In general.
(ii) Projects involving a qualified nonprofit organization.
(6) Expiration of unused apportionments.
(d) Housing credit allocation made by State and local housing credit agencies.
(1) In general.
(2) Amount of a housing credit allocation.
(3) Counting housing credit allocations against an agency's aggregate housing credit dollar amount.
(4) Rules for when applications for housing credit allocations exceed an agency's aggregate housing credit dollar amount.
(5) Reduced or additional housing credit allocations.
(i) In general.
(ii) Examples.
(6) No carryover of unused aggregate housing credit dollar amount.
(7) Effect of housing credit allocations in excess of an agency's aggregate housing credit dollar amount.
(8) Time and manner for making housing credit allocations.
(i) Time.
(ii) Manner.
(iii) Certification.
(iv) Fee.
(v) No continuing agency responsibility.
(e) Housing credit allocation taken into account by owner of a qualified low-income building.
(1) Time and manner for taking housing credit allocation into account.
(2) First-year convention limitation on housing credit allocation taken into account.
(3) Use of excess housing credit allocation for increases in qualified basis.
(i) In general.
(ii) Example.
(4) Separate housing credit allocations for new buildings and increases in qualified basis.
(5) Acquisition of building for which a prior housing credit allocation has been made.
(6) Multiple housing credit allocations.
(f) Exception to housing credit allocation requirement.
(1) Tax-exempt bond financing.
(i) In general.
(ii) Determining use of bond proceeds.
(iii) Example.
(g) Termination of authority to make housing credit allocation.
(1) In general.
(2) Carryover of unused 1989 apportionment.
(3) Expiration of exception for tax-exempt bond financed projects.
(h) [Reserved]
(i) Transitional rules.
(a) Low-income housing credit for existing building
(b) Waiver of 10-year holding period requirement
(c) Waiver requirements
(1) Federally-assisted building
(2) Federal mortgage funds at risk
(3) Statement by the Department of Housing and Urban Development or the Farmers' Home Administration
(4) No prior credit allowed
(d) Application for waiver
(1) Time and manner
(2) Information required
(3) Other rules
(4) Effective date of waiver
(5) Attachment to return
(e) Effective date of regulations
§ 1.42-3 Treatment of buildings financed with proceeds from a loan under an Affordable Housing Program established pursuant to section 721 of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA).
(a) Treatment under sections 42(i) and 42(b).
(b) Effective date.
§ 1.42-4 Application of not-for-profit rules of section 183 to low-income housing credit activities.
(a) Inapplicability to section 42.
(b) Limitation.
(c) Effective date.
§ 1.42-5 Monitoring compliance with low-income housing credit requirements.
(a) Compliance monitoring requirement.
(1) In general.
(2) Requirements for a monitoring procedure.
(i) In general.
(ii) Order and form.
(iii) [Reserved]
(b) Recordkeeping and record retention provisions.
(1) Recordkeeping provision.
(2) Record retention provision.
(3) Inspection record retention provision.
(c) Certification and review provisions.
(1) Certification.
(2) Review.
(ii) -(iii) [Reserved]
(3) [Reserved]
(4) Exception for certain buildings.
(i) In general.
(ii) Agreement and review.
(iii) Example.
(5) Agency reports of compliance monitoring activities.
(d) Inspection provision.
(1) In general.
(2) Inspection standard.
(3) Exception from inspection provision.
(4) Delegation.
(e) Notification-of-noncompliance provisions.
(1) In general.
(2) Notice to owner.
(3) Notice to Internal Revenue Service.
(i) In general.
(ii) Agency retention of records.
(4) Correction period.
(f) Delegation of authority.
(1) Agencies permitted to delegate compliance monitoring functions.
(i) In general.
(ii) Limitations.
(2) Agencies permitted to delegate compliance monitoring functions to another Agency.
(g) Liability.
(h) Effective/applicability dates.
(1) In general.
(2) [Reserved]
§ 1.42-6 Buildings qualifying for carryover allocations.
(a) Carryover allocations.
(1) In general.
(2) 10 percent basis requirement.
(i) Allocation made before July 1.
(ii) Allocation made after June 30.
(b) Carryover-allocation basis.
(1) In general.
(2) Limitations.
(i) Taxpayer must have basis in land or depreciable property related to the project.
(ii) High cost areas.
(iii) Amounts not treated as paid or incurred.
(iv) Fees.
(3) Reasonably expected basis.
(4) Examples.
(c) Verification of basis by Agency.
(1) Verification requirement.
(2) Manner of verification.
(3) Time of verification.
(i) Allocations made before July 1.
(ii) Allocations made after June 30.
(d) Requirements for making carryover allocations.
(1) In general.
(2) Requirements for allocation.
(3) Special rules for project-based allocations.
(i) In general.
(ii) Requirement of section 42(h)(1)(F)(1)(III).
(4) Recordkeeping requirements.
(i) Taxpayer.
(ii) Agency.
(5) Separate procedure for election of appropriate percentage month.
(e) Special rules.
(1) Treatment of partnerships and other flow-through entities.
(2) Transferees.
§ 1.42-7 Substantially bond-financed buildings. [Reserved]
§ 1.42-8 Election of appropriate percentage month.
(a) Election under section 42(b)(2)(A)(ii)(I) to use the appropriate percentage for the month of a binding agreement.
(1) In general.
(2) Effect on state housing credit ceiling.
(3) Time and manner of making election.
(4) Multiple agreements.
(i) Rescinded agreements.
(ii) Increases in credit.
(5) Amount allocated.
(6) Procedures.
(i) Taxpayer.
(ii) Agency.
(7) Examples.
(b) Election under section 42(b)(2)(A)(ii)(II) to use the appropriate percentage for the month tax-exempt bonds are issued.
(1) Time and manner of making election.
(2) Bonds issued in more than one month.
(3) Limitations on appropriate percentage.
(4) Procedures.
(i) Taxpayer.
(ii) Agency.
§ 1.42-9 For use by the general public.
(a) General rule.
(b) Limitations.
(c) Treatment of units not for use by the general public.
§ 1.42-10 Utility allowances.
(a) Inclusion of utility allowances in gross rent.
(b) Applicable utility allowances.
(1) Buildings assisted by the Rural Housing Service.
(2) Buildings with Rural Housing Service assisted tenants.
(3) Buildings regulated by the Department of Housing and Urban Development.
(4) Other buildings.
(i) Tenants receiving HUD rental assistance.
(ii) Other tenants.
(A) General rule.
(B) Utility company estimate.
(C) Agency estimate.
(D) HUD Utility Schedule Model.
(E) Energy consumption model.
(c) Changes in applicable utility allowance.
(1) In general.
(2) Annual review.
(d) Record retention.
(e) Actual consumption submetering arrangements.
(1) Definition.
(2) Administrative fees.
§ 1.42-11 Provision of services.
(a) General rule.
(b) Services that are optional.
(1) General rule.
(2) Continual or frequent services.
(3) Required services.
(i) General rule.
(ii) Exceptions.
(A) Supportive services.
(B) Specific project exception.
§ 1.42-12 Effective dates and transitional rules.
(a) Effective dates.
(1) In general.
(2) Community Renewal Tax Relief Act of 2000.
(i) In general.
(3) Electronic filing simplification changes.
(4) Utility allowances.
(5) Additional effective dates affecting utility allowances.
(b) Prior periods.
(c) Carryover allocations.
§ 1.42-13 Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions.
(a) Publication of guidance.
(b) Correcting administrative errors and omissions.
(1) In general.
(2) Administrative errors and omissions described.
(3) Procedures for correcting administrative errors or omissions.
(i) In general.
(ii) Specific procedures.
(iii) Secretary's prior approval required.
(iv) Requesting the Secretary's approval.
(v) Agreement to conditions.
(vi) Secretary's automatic approval.
(vii) How Agency corrects errors or omissions subject to automatic approval.
(viii) Other approval procedures.
(c) Examples.
(d) Effective date.
§ 1.42-14 Allocation rules for post-2000 State housing credit ceiling amount.
(a) State housing credit ceiling.
(1) In general.
(2) Cost-of-living adjustment.
(i) General rule.
(ii) Rounding.
(b) The unused carryforward component.
(c) The population component.
(d) The returned credit component.
(1) In general.
(2) Limitations and special rules.
(i) General limitations.
(ii) Credit period limitation.
(iii) Three-month rule for returned credit.
(iv) Returns of credit.
(A) Building not qualified within required time period.
(B) Noncompliance with terms of the allocation.
(C) Mutual consent.
(D) Amount not necessary for financial feasibility.
(3) Manner of returning credit.
(i) Taxpayer notification.
(ii) Internal Revenue Service notification.
(e) The national pool component.
(f) When the State housing credit ceiling is determined.
(g) Stacking order.
(h) Nonprofit set-aside.
(1) Determination of set-aside.
(2) Allocation rules.
(i) National Pool.
(1) In general.
(2) Unused housing credit carryover.
(3) Qualified State.
(i) In general.
(ii) Exceptions.
(A) De minimis amount.
(B) Other circumstances.
(iii) Time and manner for making request.
(4) Formula for determining the National Pool.
(j) Coordination between Agencies.
(k) Example.
(l) Effective dates.
(1) In general.
(2) Community Renewal Tax Relief Act of 2000 changes.
§ 1.42-15 Available unit rule.
(a) Definitions.
(b) General section 42(g)(2)(D)(i) rule.
(c) Exceptions.
(1) In general.
(2) Rental of next available unit in case of the average income test.
(i) Basic rule.
(ii) No requirement to comply with the next available unit rule in a specific order.
(iii) Deep rent skewed projects.
(iv) Limitation.
(d) Effect of current resident moving within building.
(e) Available unit rule applies separately to each building in a project.
(f) Result of noncompliance with available unit rule.
(g) Relationship to tax-exempt bond provisions.
(h) Examples.
(i) Applicability dates.
(1) In general.
(2) Applicability dates under the average income test.
§ 1.42-16 Eligible basis reduced by federal grants.
(a) In general.
(b) Grants do not include certain rental assistance payments.
(c) Qualifying rental assistance program.
(d) Effective date.
§ 1.42-17 Qualified allocation plan.
(a) Requirements.
(1) In general [Reserved].
(2) Selection criteria [Reserved].
(3) Agency evaluation.
(4) Timing of Agency evaluation.
(i) In general.
(ii) Time limit for placed-in-service evaluation.
(5) Special rule for final determinations and certifications.
(6) Bond-financed projects.
(b) Effective date.
§ 1.42-18 Qualified Contracts.
(a) Extended low-income housing commitment.
(1) In general.
(i) Extended use period.
(ii) Termination of extended use period.
(iii) Other non-acceptance.
(iv) Eviction, gross rent increase concerning existing low-income tenants not permitted.
(2) Exception.
(b) Definitions.
(c) Qualified contract purchase price formula.
(1) In general.
(i) Initial determination.
(ii) Mandatory adjustment by the buyer and owner.
(iii) Optional adjustment by the Agency and owner.
(2) Low-income portion amount.
(3) Outstanding indebtedness.
(4) Adjusted investor equity.
(i) Application of cost-of-living factor.
(ii) Unadjusted investor equity.
(iii) Qualified-contract cost-of-living adjustment.
(iv) General rule.
(v) Provision by the Commissioner of the qualified-contract cost-of-living adjustment.
(vi) Methodology.
(vii) Example.
(5) Other capital contributions.
(6) Cash distributions.
(i) In general.
(ii) Excess proceeds.
(iii) Anti-abuse rule.
(d) Administrative discretion and responsibilities of the Agency.
(1) In general.
(2) Actual offer.
(3) Debarment of certain appraisers.
(e) Effective/applicability date.
§ 1.42-19 Average income test.
(a) Average income set-aside.
(b) Definition of low-income unit and qualified group of units.
(1) Definition of low-income unit.
(2) Definition of qualified group of units.
(3) Identification of qualified groups of units.
(i) Average income set-aside test.
(ii) Applicable fraction determinations.
(iii) Identification of units.
(c) Procedures.
(1) Identification of low-income units for use in the average income set-aside test or the applicable fraction determination.
(i) In general.
(ii) Recording and communicating.
(2) Notifications to the Agency with jurisdiction over a project.
(i) Agency flexibility.
(ii) Examples.
(3) Designation of imputed income limitations.
(i) Timing of designation.
(ii) 10-percent increments.
(iii) Continuity.
(iv) Recording, retention, and annual communications related to designations.
(4) Correcting failures to comply with procedural requirements.
(i) In general.
(ii) Discovery by taxpayer.
(iii) Discovery by Agency.
(iv) Waiver by Agency.
(d) Changing a unit's designated imputed income limitation.
(1) Permitted changes.
(i) Federally permitted changes.
(ii) Housing credit agency (Agency)-permitted changes.
(iii) Certain laws.
(iv) Tenant movement.
(v) Restoring compliance with average income requirements.
(2) Process for changing a unit's designated imputed income limitation.
(e) Examples.
(f) Applicability dates.
(1) General rule.
(2) Designations of occupied units.
(3) Applicability of this section to taxable years beginning before January 1, 2023.
(4) Taxable years beginning on or after September 30, 2025.
Authorizing Statute
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Rules and regulations26 U.S.C. § 7805
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Advanced manufacturing production credit26 U.S.C. § 45X
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Alcohol, etc., used as fuel26 U.S.C. § 40
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Gross income defined26 U.S.C. § 61
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Transfers of excess pension assets to retiree health accounts26 U.S.C. § 420
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Partial exclusion for gain from certain small business stock26 U.S.C. § 1202
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Tax treatment of stripped bonds26 U.S.C. § 1286
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Current taxation of income from qualified electing funds26 U.S.C. § 1293
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Imposition of tax on certain foreign procurement26 U.S.C. § 5000C
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Returns regarding payments of interest26 U.S.C. § 6049
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Signing of returns and other documents26 U.S.C. § 6061
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General requirement of return, statement, or list26 U.S.C. § 6011
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Income from discharge of indebtedness26 U.S.C. § 108
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Indian general welfare benefits26 U.S.C. § 139E
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Bonds must be registered to be tax exempt; other requirements26 U.S.C. § 149
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Trade or business expenses26 U.S.C. § 162
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Accelerated cost recovery system26 U.S.C. § 168
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Amortizable bond premium26 U.S.C. § 171
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Golden parachute payments26 U.S.C. § 280G
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Distributions of stock and stock rights26 U.S.C. § 305
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Transfer to corporation controlled by transferor26 U.S.C. § 351
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Special rules for long-term contracts26 U.S.C. § 460
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Determination of basis of partner’s interest26 U.S.C. § 705
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Taxes of foreign countries and of possessions of United States26 U.S.C. § 901
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Controlled foreign corporations; United States persons26 U.S.C. § 957
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New energy efficient home credit26 U.S.C. § 45L
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2-percent floor on miscellaneous itemized deductions26 U.S.C. § 67
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Certain death benefits26 U.S.C. § 101
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Qualified business income26 U.S.C. § 199A
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Installment method26 U.S.C. § 453
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Certain payments for the use of property or services26 U.S.C. § 467
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Partners, not partnership, subject to tax26 U.S.C. § 701
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Extent of recognition of gain or loss on distribution26 U.S.C. § 731
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Capitalization of certain policy acquisition expenses26 U.S.C. § 848
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Special rules for determining source26 U.S.C. § 863
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Income of foreign governments and of international organizations26 U.S.C. § 892
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Definitions and special rules26 U.S.C. § 6241
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Computation and payment of tax26 U.S.C. § 1503
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Adjusted gross income defined26 U.S.C. § 62
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Treatment of loans with below-market interest rates26 U.S.C. § 7872
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Basis to distributees26 U.S.C. § 358
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Minimum participation standards26 U.S.C. § 410
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Other definitions and special rules26 U.S.C. § 860G
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Adjustments required by changes in method of accounting26 U.S.C. § 481
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Definitions26 U.S.C. § 7701
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Insurance income26 U.S.C. § 953
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Returns relating to actions affecting basis of specified securities26 U.S.C. § 6045B
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Information relating to certain trusts and annuity plans26 U.S.C. § 6047
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Enhanced oil recovery credit26 U.S.C. § 43
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Energy efficient commercial buildings deduction26 U.S.C. § 179D
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Redemption through use of related corporations26 U.S.C. § 304
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Certain stock purchases treated as asset acquisitions26 U.S.C. § 338
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Special limitations on certain excess credits, etc.26 U.S.C. § 383
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Optional treatment of elective deferrals as Roth contributions26 U.S.C. § 402A
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General rule for taxable year of inclusion26 U.S.C. § 451
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Qualified ABLE programs26 U.S.C. § 529A
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Charitable remainder trusts26 U.S.C. § 664
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Nonrecognition of gain or loss on contribution26 U.S.C. § 721
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Investment of earnings in United States property26 U.S.C. § 956
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Definitions and special rule26 U.S.C. § 1377
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Relief from joint and several liability on joint return26 U.S.C. § 6015
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Return of S corporation26 U.S.C. § 6037
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Notice of certain transfers to foreign persons26 U.S.C. § 6038B
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Information at source26 U.S.C. § 6041
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Imposition of accuracy-related penalty on underpayments26 U.S.C. § 6662
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Tax imposed26 U.S.C. § 1
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Railroad track maintenance credit26 U.S.C. § 45G
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Zero-emission nuclear power production credit26 U.S.C. § 45U
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Rehabilitation credit26 U.S.C. § 47
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Clean electricity investment credit26 U.S.C. § 48E
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Special rules26 U.S.C. § 52
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Election to expense certain depreciable business assets26 U.S.C. § 179
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Individual retirement accounts26 U.S.C. § 408
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Special rules for nondealers26 U.S.C. § 453A
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Deductions limited to amount at risk26 U.S.C. § 465
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Exemption from tax on corporations, certain trusts, etc.26 U.S.C. § 501
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Definition of regulated investment company26 U.S.C. § 851
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Source rules for personal property sales26 U.S.C. § 865
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Tax on nonresident alien individuals26 U.S.C. § 871
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Foreign base company income26 U.S.C. § 954
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S corporation defined26 U.S.C. § 1361
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Definitions26 U.S.C. § 1402
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Distributions of property26 U.S.C. § 301
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Life insurance contract defined26 U.S.C. § 7702
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Previously-owned clean vehicles26 U.S.C. § 25E
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Electricity produced from certain renewable resources, etc.26 U.S.C. § 45
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Clean fuel production credit26 U.S.C. § 45Z
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Taxation of employee annuities26 U.S.C. § 403
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Last-in, first-out inventories26 U.S.C. § 472
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Allocation of income and deductions among taxpayers26 U.S.C. § 482
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Definitions applicable to subparts A, B, C, and D26 U.S.C. § 643
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Taxable years of partner and partnership26 U.S.C. § 706
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Disposition of investment in United States real property26 U.S.C. § 897
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Administrative adjustment request by partnership26 U.S.C. § 6227
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Citizens or residents of the United States living abroad26 U.S.C. § 911
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Residence and source rules involving possessions26 U.S.C. § 937
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Rules relating to expatriated entities and their foreign parents26 U.S.C. § 7874
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Regulations26 U.S.C. § 1502
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Capitalization and inclusion in inventory costs of certain expenses26 U.S.C. § 263A
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Foreign corporations26 U.S.C. § 367
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Roth IRAs26 U.S.C. § 408A
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Minimum vesting standards26 U.S.C. § 411
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Partner’s distributive share26 U.S.C. § 704
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Unrealized receivables and inventory items26 U.S.C. § 751
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Taxation of residual interests26 U.S.C. § 860C
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Exclusions from gross income26 U.S.C. § 883
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Income affected by treaty26 U.S.C. § 894
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Other definitions and special rules26 U.S.C. § 989
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Special rules26 U.S.C. § 1474
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Returns of brokers26 U.S.C. § 6045
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Information returns of tax return preparers26 U.S.C. § 6060
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Authority to make credits or refunds26 U.S.C. § 6402
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Failure by individual to pay estimated income tax26 U.S.C. § 6654
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Interest on certain home mortgages26 U.S.C. § 25
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Credit for qualified commercial clean vehicles26 U.S.C. § 45W
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Interest on State and local bonds26 U.S.C. § 103
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Qualified lessee construction allowances for short-term leases26 U.S.C. § 110
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Losses26 U.S.C. § 165
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Charitable, etc., contributions and gifts26 U.S.C. § 170
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Incentive stock options26 U.S.C. § 422
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Deemed paid credit for subpart F inclusions26 U.S.C. § 960
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Election of mark to market for marketable stock26 U.S.C. § 1296
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Returns relating to certain life insurance contract transactions26 U.S.C. § 6050Y
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Clean vehicle credit26 U.S.C. § 30D
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Credit for carbon oxide sequestration26 U.S.C. § 45Q
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Amount of credit26 U.S.C. § 46
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Advanced manufacturing investment credit26 U.S.C. § 48D
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Arbitrage26 U.S.C. § 148
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Amortization of goodwill and certain other intangibles26 U.S.C. § 197
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Interest on education loans26 U.S.C. § 221
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Disallowance of certain entertainment, etc., expenses26 U.S.C. § 274
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Qualifications for tax credit employee stock ownership plans26 U.S.C. § 409
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Unrelated debt-financed income26 U.S.C. § 514
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Rules for allocation of basis26 U.S.C. § 755
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Rules for certain reserves26 U.S.C. § 807
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Special rules in case of foreign oil and gas income26 U.S.C. § 907
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Basis of property acquired from a decedent26 U.S.C. § 1014
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Special rules26 U.S.C. § 1298
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Definitions26 U.S.C. § 3401
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Extension of time for filing returns26 U.S.C. § 6081
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Renumbered § 45C]26 U.S.C. § 28
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Credit for production of clean hydrogen26 U.S.C. § 45V
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Energy credit26 U.S.C. § 48
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Limitation on credit26 U.S.C. § 904
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Qualified pension, profit-sharing, and stock bonus plans26 U.S.C. § 401
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Dependent care assistance programs26 U.S.C. § 129
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Special rules for nuclear decommissioning costs26 U.S.C. § 468A
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Mark to market accounting method for dealers in securities26 U.S.C. § 475
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Basis of distributed property other than money26 U.S.C. § 732
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Straddles26 U.S.C. § 1092
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Qualified electing fund26 U.S.C. § 1295
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Averaging of farm income26 U.S.C. § 1301
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Withholdable payments to foreign financial institutions26 U.S.C. § 1471
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Definitions26 U.S.C. § 1504
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Basis information to persons acquiring property from decedent26 U.S.C. § 6035
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Information with respect to certain foreign-owned corporations26 U.S.C. § 6038A
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Returns relating to cash received in trade or business, etc.26 U.S.C. § 6050I
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Credit for increasing research activities26 U.S.C. § 41
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Definitions and special rules26 U.S.C. § 150
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Passive activity losses and credits limited26 U.S.C. § 469
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Certain expenses for which credits are allowable26 U.S.C. § 280C
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Assumption of liability26 U.S.C. § 357
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Complete liquidations of subsidiaries26 U.S.C. § 332
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Distribution of stock and securities of a controlled corporation26 U.S.C. § 355
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Period for computation of taxable income26 U.S.C. § 441
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General rule for taxable year of deduction26 U.S.C. § 461
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Special rules for modified guaranteed contracts26 U.S.C. § 817A
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Treatment of variable contracts26 U.S.C. § 817
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Certain reinsurance agreements26 U.S.C. § 845
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Failure to file notice of redetermination of foreign tax26 U.S.C. § 6689
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Branch transactions26 U.S.C. § 987
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Qualified zone property defined26 U.S.C. § 1397D
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Withholdable payments to other foreign entities26 U.S.C. § 1472
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Liquidating, etc., transactions26 U.S.C. § 6043
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Verification of returns26 U.S.C. § 6065
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Mode or time of collection26 U.S.C. § 6302
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Transfer of certain credits26 U.S.C. § 6418
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American Opportunity and Lifetime Learning credits26 U.S.C. § 25A
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Refundable credit for coverage under a qualified health plan26 U.S.C. § 36B
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Clean electricity production credit26 U.S.C. § 45Y
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Other special rules26 U.S.C. § 50
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Treatment of community income26 U.S.C. § 66
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Basis to corporations26 U.S.C. § 362
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Election of taxable year other than required taxable year26 U.S.C. § 444
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Transactions between partner and partnership26 U.S.C. § 707
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Special allocation rules for certain asset acquisitions26 U.S.C. § 1060
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Discounted unpaid losses defined26 U.S.C. § 846
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Definitions and special rules26 U.S.C. § 864
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Capital asset defined26 U.S.C. § 1221
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Interest on tax deferral26 U.S.C. § 1291
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Passive foreign investment company26 U.S.C. § 1297
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Withholding of tax on nonresident aliens26 U.S.C. § 1441
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Returns as to interests in foreign partnerships26 U.S.C. § 6046A
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State and local income tax refunds26 U.S.C. § 6050E
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Returns relating to exchanges of certain partnership interests26 U.S.C. § 6050K
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Returns relating to higher education tuition and related expenses26 U.S.C. § 6050S
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Reporting of health insurance coverage26 U.S.C. § 6055
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Low-income housing credit26 U.S.C. § 42
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New markets tax credit26 U.S.C. § 45D
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Definitions and special rules26 U.S.C. § 414
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Qualified asset account; limitation on additions to account26 U.S.C. § 419A
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General rule for methods of accounting26 U.S.C. § 446
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Interest on certain deferred payments26 U.S.C. § 483
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Reserves for losses on loans of banks26 U.S.C. § 585
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Certain revocable trusts treated as part of estate26 U.S.C. § 645
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Insurance company taxable income26 U.S.C. § 832
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Income from sources within the United States26 U.S.C. § 861
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Treatment of certain foreign currency transactions26 U.S.C. § 988
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Functional currency26 U.S.C. § 985
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Other definitions and special rules26 U.S.C. § 1275
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Election to extend time for payment of tax on undistributed earnings26 U.S.C. § 1294
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Requirement to maintain minimum essential coverage26 U.S.C. § 5000A
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Returns by exempt organizations26 U.S.C. § 6033
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Information with respect to foreign financial assets26 U.S.C. § 6038D
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Returns relating to the cancellation of indebtedness by certain entities26 U.S.C. § 6050P
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Identifying numbers26 U.S.C. § 6109
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Elective payment of applicable credits26 U.S.C. § 6417
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Certain fringe benefits26 U.S.C. § 132
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Dependent defined26 U.S.C. § 152
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Interest26 U.S.C. § 163
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Bad debts26 U.S.C. § 166
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Special rules for credits and deductions26 U.S.C. § 642
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General rule for inventories26 U.S.C. § 471
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Political organizations26 U.S.C. § 527
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Special rules applicable to sections 661 and 66226 U.S.C. § 663
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Allowance of deductions and credits26 U.S.C. § 874
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Branch profits tax26 U.S.C. § 884
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Tax imposed on certain built-in gains26 U.S.C. § 1374
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Foreign tax-exempt organizations26 U.S.C. § 1443
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Valuation tables26 U.S.C. § 7520
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Losses on small business stock26 U.S.C. § 1244
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Distributions26 U.S.C. § 1368
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Definitions26 U.S.C. § 1473
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Information with respect to certain fines, penalties, and other amounts26 U.S.C. § 6050X
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Failure by corporation to pay estimated income tax26 U.S.C. § 6655