§ 1.468B-8 — b-8 Contingent-at-closing Escrows. [reserved]

Authorizing Statute

• Rules and regulations

  26 U.S.C. § 7805
• Advanced manufacturing production credit

  26 U.S.C. § 45X
• Alcohol, etc., used as fuel

  26 U.S.C. § 40
• Gross income defined

  26 U.S.C. § 61
• Transfers of excess pension assets to retiree health accounts

  26 U.S.C. § 420
• Magazines, paperbacks, and records returned after the close of the taxable year

  26 U.S.C. § 458
• Repealed. Pub. L. 99–514, title VIII, § 823(a), Oct. 22, 1986, 100 Stat. 2373]

  26 U.S.C. § 466
• Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends

  26 U.S.C. § 1059
• Partial exclusion for gain from certain small business stock

  26 U.S.C. § 1202
• Gain from certain sales or exchanges of stock in certain foreign corporations

  26 U.S.C. § 1248
• Tax treatment of stripped bonds

  26 U.S.C. § 1286
• Current taxation of income from qualified electing funds

  26 U.S.C. § 1293
• Imposition of tax on certain foreign procurement

  26 U.S.C. § 5000C
• Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock

  26 U.S.C. § 6046
• Returns regarding payments of interest

  26 U.S.C. § 6049
• Signing of returns and other documents

  26 U.S.C. § 6061
• General requirement of return, statement, or list

  26 U.S.C. § 6011
• Income from discharge of indebtedness

  26 U.S.C. § 108
• Indian general welfare benefits

  26 U.S.C. § 139E
• Bonds must be registered to be tax exempt; other requirements

  26 U.S.C. § 149
• Trade or business expenses

  26 U.S.C. § 162
• Accelerated cost recovery system

  26 U.S.C. § 168
• Amortizable bond premium

  26 U.S.C. § 171
• Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities

  26 U.S.C. § 267A
• Golden parachute payments

  26 U.S.C. § 280G
• Distributions of stock and stock rights

  26 U.S.C. § 305
• Gain or loss recognized on property distributed in complete liquidation

  26 U.S.C. § 336
• Transfer to corporation controlled by transferor

  26 U.S.C. § 351
• Treatment of certain interests in corporations as stock or indebtedness

  26 U.S.C. § 385
• Special rules for long-term contracts

  26 U.S.C. § 460
• Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities

  26 U.S.C. § 504
• Determination of basis of partner’s interest

  26 U.S.C. § 705
• Manner of electing optional adjustment to basis of partnership property

  26 U.S.C. § 754
• Taxes of foreign countries and of possessions of United States

  26 U.S.C. § 901
• Controlled foreign corporations; United States persons

  26 U.S.C. § 957
• New energy efficient home credit

  26 U.S.C. § 45L
• 2-percent floor on miscellaneous itemized deductions

  26 U.S.C. § 67
• Certain death benefits

  26 U.S.C. § 101
• Qualified business income

  26 U.S.C. § 199A
• Foreign-derived deduction eligible income and net CFC tested income

  26 U.S.C. § 250
• Installment method

  26 U.S.C. § 453
• Certain payments for the use of property or services

  26 U.S.C. § 467
• Partners, not partnership, subject to tax

  26 U.S.C. § 701
• Extent of recognition of gain or loss on distribution

  26 U.S.C. § 731
• Special rules where section 754 election or substantial built-in loss

  26 U.S.C. § 743
• Capitalization of certain policy acquisition expenses

  26 U.S.C. § 848
• Special rules for determining source

  26 U.S.C. § 863
• Income of foreign governments and of international organizations

  26 U.S.C. § 892
• Net CFC tested income included in gross income of United States shareholders

  26 U.S.C. § 951A
• Definitions and special rules

  26 U.S.C. § 6241
• Computation and payment of tax

  26 U.S.C. § 1503
• Adjusted gross income defined

  26 U.S.C. § 62
• Treatment of loans with below-market interest rates

  26 U.S.C. § 7872
• Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder

  26 U.S.C. § 216
• Basis to distributees

  26 U.S.C. § 358
• Minimum participation standards

  26 U.S.C. § 410
• Other definitions and special rules

  26 U.S.C. § 860G
• Adjustments required by changes in method of accounting

  26 U.S.C. § 481
• Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction

  26 U.S.C. § 734
• Definitions

  26 U.S.C. § 7701
• Insurance income

  26 U.S.C. § 953
• Returns relating to actions affecting basis of specified securities

  26 U.S.C. § 6045B
• Information relating to certain trusts and annuity plans

  26 U.S.C. § 6047
• Returns relating to mortgage interest received in trade or business from individuals

  26 U.S.C. § 6050H
• Enhanced oil recovery credit

  26 U.S.C. § 43
• Energy efficient commercial buildings deduction

  26 U.S.C. § 179D
• Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes

  26 U.S.C. § 280F
• Redemption through use of related corporations

  26 U.S.C. § 304
• Certain stock purchases treated as asset acquisitions

  26 U.S.C. § 338
• Special limitations on certain excess credits, etc.

  26 U.S.C. § 383
• Optional treatment of elective deferrals as Roth contributions

  26 U.S.C. § 402A
• General rule for taxable year of inclusion

  26 U.S.C. § 451
• Qualified ABLE programs

  26 U.S.C. § 529A
• Charitable remainder trusts

  26 U.S.C. § 664
• Nonrecognition of gain or loss on contribution

  26 U.S.C. § 721
• Suspension of taxes and credits until related income taken into account

  26 U.S.C. § 909
• Limitation on reduction in income tax liability incurred to the Virgin Islands

  26 U.S.C. § 934
• Investment of earnings in United States property

  26 U.S.C. § 956
• Definitions and special rule

  26 U.S.C. § 1377
• Withholding of tax on dispositions of United States real property interests

  26 U.S.C. § 1445
• Relief from joint and several liability on joint return

  26 U.S.C. § 6015
• Return of S corporation

  26 U.S.C. § 6037
• Notice of certain transfers to foreign persons

  26 U.S.C. § 6038B
• Information at source

  26 U.S.C. § 6041
• Information required in connection with transfers of covered securities to brokers

  26 U.S.C. § 6045A
• Imposition of accuracy-related penalty on underpayments

  26 U.S.C. § 6662
• Tax imposed

  26 U.S.C. § 1
• Railroad track maintenance credit

  26 U.S.C. § 45G
• Zero-emission nuclear power production credit

  26 U.S.C. § 45U
• Rehabilitation credit

  26 U.S.C. § 47
• Clean electricity investment credit

  26 U.S.C. § 48E
• Special rules

  26 U.S.C. § 52
• Election to expense certain depreciable business assets

  26 U.S.C. § 179
• Individual retirement accounts

  26 U.S.C. § 408
• Special rules for nondealers

  26 U.S.C. § 453A
• Deductions limited to amount at risk

  26 U.S.C. § 465
• Exemption from tax on corporations, certain trusts, etc.

  26 U.S.C. § 501
• Treatment of transactions in which Federal financial assistance provided

  26 U.S.C. § 597
• Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610]

  26 U.S.C. § 809
• Definition of regulated investment company

  26 U.S.C. § 851
• Source rules for personal property sales

  26 U.S.C. § 865
• Tax on nonresident alien individuals

  26 U.S.C. § 871
• Foreign base company income

  26 U.S.C. § 954
• S corporation defined

  26 U.S.C. § 1361
• Definitions

  26 U.S.C. § 1402
• Distributions of property

  26 U.S.C. § 301
• Life insurance contract defined

  26 U.S.C. § 7702
• Previously-owned clean vehicles

  26 U.S.C. § 25E
• Electricity produced from certain renewable resources, etc.

  26 U.S.C. § 45
• Clean fuel production credit

  26 U.S.C. § 45Z
• Taxation of employee annuities

  26 U.S.C. § 403
• Definitions and special rules for purposes of minimum survivor annuity requirements

  26 U.S.C. § 417
• Minimum funding standards for single-employer defined benefit pension plans

  26 U.S.C. § 430
• Last-in, first-out inventories

  26 U.S.C. § 472
• Allocation of income and deductions among taxpayers

  26 U.S.C. § 482
• Definitions applicable to subparts A, B, C, and D

  26 U.S.C. § 643
• Taxable years of partner and partnership

  26 U.S.C. § 706
• Disposition of investment in United States real property

  26 U.S.C. § 897
• Administrative adjustment request by partnership

  26 U.S.C. § 6227
• Citizens or residents of the United States living abroad

  26 U.S.C. § 911
• Residence and source rules involving possessions

  26 U.S.C. § 937
• Rules relating to expatriated entities and their foreign parents

  26 U.S.C. § 7874
• Expenses for household and dependent care services necessary for gainful employment

  26 U.S.C. § 21
• Tax on base erosion payments of taxpayers with substantial gross receipts

  26 U.S.C. § 59A
• Regulations

  26 U.S.C. § 1502
• Capitalization and inclusion in inventory costs of certain expenses

  26 U.S.C. § 263A
• Limitation on net operating loss carryforwards and certain built-in losses following ownership change

  26 U.S.C. § 382
• Foreign corporations

  26 U.S.C. § 367
• Roth IRAs

  26 U.S.C. § 408A
• Minimum vesting standards

  26 U.S.C. § 411
• Partner’s distributive share

  26 U.S.C. § 704
• Unrealized receivables and inventory items

  26 U.S.C. § 751
• Taxation of residual interests

  26 U.S.C. § 860C
• Exclusions from gross income

  26 U.S.C. § 883
• Income affected by treaty

  26 U.S.C. § 894
• Other definitions and special rules

  26 U.S.C. § 989
• Special rules

  26 U.S.C. § 1474
• Returns of brokers

  26 U.S.C. § 6045
• Returns relating to persons receiving contracts from Federal executive agencies

  26 U.S.C. § 6050M
• Information returns of tax return preparers

  26 U.S.C. § 6060
• Authority to make credits or refunds

  26 U.S.C. § 6402
• Failure by individual to pay estimated income tax

  26 U.S.C. § 6654
• Interest on certain home mortgages

  26 U.S.C. § 25
• Credit for qualified commercial clean vehicles

  26 U.S.C. § 45W
• Notice or regulations requiring records, statements, and special returns

  26 U.S.C. § 6001
• Annuities; certain proceeds of endowment and life insurance contracts

  26 U.S.C. § 72
• Interest on State and local bonds

  26 U.S.C. § 103
• Qualified lessee construction allowances for short-term leases

  26 U.S.C. § 110
• Losses

  26 U.S.C. § 165
• Charitable, etc., contributions and gifts

  26 U.S.C. § 170
• Incentive stock options

  26 U.S.C. § 422
• Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(C), Mar. 23, 2018, 132 Stat. 1206]

  26 U.S.C. § 936
• Deemed paid credit for subpart F inclusions

  26 U.S.C. § 960
• Election of mark to market for marketable stock

  26 U.S.C. § 1296
• Limitation on accumulated earnings credit in the case of certain controlled corporations

  26 U.S.C. § 1561
• Returns relating to certain life insurance contract transactions

  26 U.S.C. § 6050Y
• Clean vehicle credit

  26 U.S.C. § 30D
• Credit for carbon oxide sequestration

  26 U.S.C. § 45Q
• Amount of credit

  26 U.S.C. § 46
• Advanced manufacturing investment credit

  26 U.S.C. § 48D
• Arbitrage

  26 U.S.C. § 148
• Amortization of goodwill and certain other intangibles

  26 U.S.C. § 197
• Interest on education loans

  26 U.S.C. § 221
• Disallowance of certain entertainment, etc., expenses

  26 U.S.C. § 274
• Qualifications for tax credit employee stock ownership plans

  26 U.S.C. § 409
• Unrelated debt-financed income

  26 U.S.C. § 514
• Rules for allocation of basis

  26 U.S.C. § 755
• Rules for certain reserves

  26 U.S.C. § 807
• Special rules in case of foreign oil and gas income

  26 U.S.C. § 907
• Determination of foreign taxes and foreign corporation’s earnings and profits

  26 U.S.C. § 986
• Basis of property acquired from a decedent

  26 U.S.C. § 1014
• Special rules for certain transactions where stated principal amount does not exceed $2,800,000

  26 U.S.C. § 1274A
• Special rules

  26 U.S.C. § 1298
• Definitions

  26 U.S.C. § 3401
• Withholding of tax on foreign partners’ share of effectively connected income

  26 U.S.C. § 1446
• Extension of time for filing returns

  26 U.S.C. § 6081
• Renumbered § 45C]

  26 U.S.C. § 28
• Credit for production of clean hydrogen

  26 U.S.C. § 45V
• Energy credit

  26 U.S.C. § 48
• Limitation on credit

  26 U.S.C. § 904
• Qualified pension, profit-sharing, and stock bonus plans

  26 U.S.C. § 401
• Dependent care assistance programs

  26 U.S.C. § 129
• Special rules for nuclear decommissioning costs

  26 U.S.C. § 468A
• Mark to market accounting method for dealers in securities

  26 U.S.C. § 475
• Basis of distributed property other than money

  26 U.S.C. § 732
• Coordination of United States and certain possession individual income taxes

  26 U.S.C. § 7654
• Straddles

  26 U.S.C. § 1092
• Qualified electing fund

  26 U.S.C. § 1295
• Averaging of farm income

  26 U.S.C. § 1301
• Withholdable payments to foreign financial institutions

  26 U.S.C. § 1471
• Definitions

  26 U.S.C. § 1504
• Basis information to persons acquiring property from decedent

  26 U.S.C. § 6035
• Information with respect to certain foreign-owned corporations

  26 U.S.C. § 6038A
• Returns relating to cash received in trade or business, etc.

  26 U.S.C. § 6050I
• Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(2)(A), Dec. 19, 2014, 128 Stat. 4037]

  26 U.S.C. § 30
• Credit for increasing research activities

  26 U.S.C. § 41
• Definitions and special rules

  26 U.S.C. § 150
• Passive activity losses and credits limited

  26 U.S.C. § 469
• Losses, expenses, and interest with respect to transactions between related taxpayers

  26 U.S.C. § 267
• Certain expenses for which credits are allowable

  26 U.S.C. § 280C
• Assumption of liability

  26 U.S.C. § 357
• Complete liquidations of subsidiaries

  26 U.S.C. § 332
• Nonrecognition for property distributed to parent in complete liquidation of subsidiary

  26 U.S.C. § 337
• Distribution of stock and securities of a controlled corporation

  26 U.S.C. § 355
• Period for computation of taxable income

  26 U.S.C. § 441
• General rule for taxable year of deduction

  26 U.S.C. § 461
• Special rules for modified guaranteed contracts

  26 U.S.C. § 817A
• Treatment of variable contracts

  26 U.S.C. § 817
• Certain reinsurance agreements

  26 U.S.C. § 845
• Taxation of regulated investment companies and their shareholders

  26 U.S.C. § 852
• Tax on income of foreign corporations connected with United States business

  26 U.S.C. § 882
• Failure to file notice of redetermination of foreign tax

  26 U.S.C. § 6689
• Branch transactions

  26 U.S.C. § 987
• Qualified zone property defined

  26 U.S.C. § 1397D
• Withholdable payments to other foreign entities

  26 U.S.C. § 1472
• Returns and records with respect to employer-owned life insurance contracts

  26 U.S.C. § 6039I
• Liquidating, etc., transactions

  26 U.S.C. § 6043
• Verification of returns

  26 U.S.C. § 6065
• Mode or time of collection

  26 U.S.C. § 6302
• Transfer of certain credits

  26 U.S.C. § 6418
• American Opportunity and Lifetime Learning credits

  26 U.S.C. § 25A
• Refundable credit for coverage under a qualified health plan

  26 U.S.C. § 36B
• Clean electricity production credit

  26 U.S.C. § 45Y
• Other special rules

  26 U.S.C. § 50
• Treatment of community income

  26 U.S.C. § 66
• Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations

  26 U.S.C. § 245A
• Basis to corporations

  26 U.S.C. § 362
• Election of taxable year other than required taxable year

  26 U.S.C. § 444
• Transactions between partner and partnership

  26 U.S.C. § 707
• Special allocation rules for certain asset acquisitions

  26 U.S.C. § 1060
• Discounted unpaid losses defined

  26 U.S.C. § 846
• Definitions and special rules

  26 U.S.C. § 864
• Capital asset defined

  26 U.S.C. § 1221
• Interest on tax deferral

  26 U.S.C. § 1291
• Passive foreign investment company

  26 U.S.C. § 1297
• Withholding of tax on nonresident aliens

  26 U.S.C. § 1441
• Returns as to interests in foreign partnerships

  26 U.S.C. § 6046A
• State and local income tax refunds

  26 U.S.C. § 6050E
• Returns relating to exchanges of certain partnership interests

  26 U.S.C. § 6050K
• Returns relating to higher education tuition and related expenses

  26 U.S.C. § 6050S
• Reporting of health insurance coverage

  26 U.S.C. § 6055
• Low-income housing credit

  26 U.S.C. § 42
• New markets tax credit

  26 U.S.C. § 45D
• Repealed. Pub. L. 115–97, title I, § 14301(a), Dec. 22, 2017, 131 Stat. 2221]

  26 U.S.C. § 902
• Definitions and special rules

  26 U.S.C. § 414
• Qualified asset account; limitation on additions to account

  26 U.S.C. § 419A
• General rule for methods of accounting

  26 U.S.C. § 446
• Interest on certain deferred payments

  26 U.S.C. § 483
• Reserves for losses on loans of banks

  26 U.S.C. § 585
• Certain revocable trusts treated as part of estate

  26 U.S.C. § 645
• Insurance company taxable income

  26 U.S.C. § 832
• Income from sources within the United States

  26 U.S.C. § 861
• Treatment of certain foreign currency transactions

  26 U.S.C. § 988
• Functional currency

  26 U.S.C. § 985
• Other definitions and special rules

  26 U.S.C. § 1275
• Partnership interests held in connection with performance of services

  26 U.S.C. § 1061
• Gain from disposition of interest in oil, gas, geothermal, or other mineral properties

  26 U.S.C. § 1254
• Election to extend time for payment of tax on undistributed earnings

  26 U.S.C. § 1294
• Requirement to maintain minimum essential coverage

  26 U.S.C. § 5000A
• Returns by exempt organizations

  26 U.S.C. § 6033
• Information reporting with respect to certain foreign corporations and partnerships

  26 U.S.C. § 6038
• Information with respect to foreign financial assets

  26 U.S.C. § 6038D
• Returns relating to the cancellation of indebtedness by certain entities

  26 U.S.C. § 6050P
• Identifying numbers

  26 U.S.C. § 6109
• Elective payment of applicable credits

  26 U.S.C. § 6417
• Repealed. Pub. L. 99–514, title XIII, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657]

  26 U.S.C. § 103A
• Certain fringe benefits

  26 U.S.C. § 132
• Dependent defined

  26 U.S.C. § 152
• Interest

  26 U.S.C. § 163
• Bad debts

  26 U.S.C. § 166
• Special rules for credits and deductions

  26 U.S.C. § 642
• General rule for inventories

  26 U.S.C. § 471
• Political organizations

  26 U.S.C. § 527
• Special rules applicable to sections 661 and 662

  26 U.S.C. § 663
• Treatment of income in excess of daily accruals on residual interests

  26 U.S.C. § 860E
• Allowance of deductions and credits

  26 U.S.C. § 874
• Branch profits tax

  26 U.S.C. § 884
• Treatment of deferred foreign income upon transition to participation exemption system of taxation

  26 U.S.C. § 965
• Tax imposed on certain built-in gains

  26 U.S.C. § 1374
• Foreign tax-exempt organizations

  26 U.S.C. § 1443
• Valuation tables

  26 U.S.C. § 7520
• Losses on small business stock

  26 U.S.C. § 1244
• Distributions

  26 U.S.C. § 1368
• Repealed. Pub. L. 115–97, title I, § 13404(c)(1), Dec. 22, 2017, 131 Stat. 2138]

  26 U.S.C. § 1397E
• Definitions

  26 U.S.C. § 1473
• Other assessable penalties with respect to the preparation of tax returns for other persons

  26 U.S.C. § 6695
• Information with respect to certain fines, penalties, and other amounts

  26 U.S.C. § 6050X
• Failure by corporation to pay estimated income tax

  26 U.S.C. § 6655