Code of Federal Regulations · Subpart
Subpart ECFR5ffaf3310af6b61 — Definitions
26 C.F.R. pt. 301, subpt. ECFR5ffaf3310af6b61
- § 301.7701(b)-0 (b)-0 Outline Of Regulation Provision For Section 7701(b)-1 Through (b)-9
- § 301.7701(b)-1 (b)-1 Resident Alien
- § 301.7701(b)-2 (b)-2 Closer Connection Exception
- § 301.7701(b)-3 (b)-3 Days Of Presence In The United States That Are Excluded For Purposes Of Section 7701(b)
- § 301.7701(b)-4 (b)-4 Residency Time Periods
- § 301.7701(b)-5 (b)-5 Coordination With Section 877
- § 301.7701(b)-6 (b)-6 Taxable Year
- § 301.7701(b)-7 (b)-7 Coordination With Income Tax Treaties
- § 301.7701(b)-8 (b)-8 Procedural Rules
- § 301.7701(b)-9 (b)-9 Effective/applicability Dates Of §§ 301.7701(b)-1 Through 301.7701(b)-7
- § 301.7701(i)-0 (i)-0 Outline Of Taxable Mortgage Pool Provisions
- § 301.7701(i)-1 (i)-1 Definition Of A Taxable Mortgage Pool
- § 301.7701(i)-2 (i)-2 Special Rules For Portions Of Entities
- § 301.7701(i)-3 (i)-3 Effective Dates And Duration Of Taxable Mortgage Pool Classification
- § 301.7701(i)-4 (i)-4 Special Rules For Certain Entities
- § 301.7701-1 -1 Classification Of Organizations For Federal Tax Purposes
- § 301.7701-10 -10 District Director
- § 301.7701-11 -11 Social Security Number
- § 301.7701-12 -12 Employer Identification Number
- § 301.7701-13 -13 Pre-1970 Domestic Building And Loan Association
- § 301.7701-13A -13a Post-1969 Domestic Building And Loan Association
- § 301.7701-14 -14 Cooperative Bank
- § 301.7701-15 -15 Tax Return Preparer
- § 301.7701-16 -16 Other Terms
- § 301.7701-17T -17t Collective-bargaining Plans And Agreements (temporary)
- § 301.7701-18 -18 Definitions; Spouse, Husband And Wife, Husband, Wife, Marriage
- § 301.7701-2 -2 Business Entities; Definitions
- § 301.7701-3 -3 Classification Of Certain Business Entities
- § 301.7701-4 -4 Trusts
- § 301.7701-5 -5 Domestic And Foreign Business Entities
- § 301.7701-6 -6 Definitions; Person, Fiduciary
- § 301.7701-7 -7 Trusts—Domestic And Foreign
- § 301.7701-8 -8 Military Or Naval Forces And Armed Forces Of The United States
- § 301.7701-9 -9 Secretary Or His Delegate
- § 301.7704-2 -2 Transition Provisions
- § 301.7705-1 -1 Certified Professional Employer Organization
- § 301.7705-2 -2 Cpeo Certification Process