1.1-3 Change in rates applicable to taxable year. 1.1(i)-1T Questions and answers relating to the tax on unearned income certain 1.2-1 Tax in case of joint return of husband and wife or the return of a surviving 1.23-6 Procedure and criteria for additions to the approved list of energy-con- serving components or renewable energy sources. 1.25-1T Credit for interest paid on certain home mortgages (temporary). 1.25-2T Amount of credit (temporary). 1.25-3T Qualified mortgage credit certificate (temporary). 1.25-4T Qualified mortgage credit certificate program (temporary). 1.25-5T Limitation on aggregate amount of mortgage credit certificates (tem- 1.25-6T Form of qualified mortgage credit certificate (temporary). 1.25-7T Public notice (temporary). 1.25-8T Reporting requirements (temporary). 1.28-0 Credit for clinical testing expenses for certain drugs for rare diseases or 1.28-1 Credit for clinical testing expenses for certain drugs for rare diseases or 1.32-2 Earned income credit for taxable years beginning after December 31, 1978. 1.34-1 Credit against tax and exclusion from gross income in case of dividends re ceived by individuals. 1.34-2 Limitations on amount of credit. 1.34-3 Dividends to which the credit and exclusion apply. 1.34-4 Taxpayers not entitled to credit and exclusion. 1.34-5 Effective date; taxable years ending after July 31, 1954, subject to the Internal Revenue Code of 1939. 1.34-6 Dividends received after December 31, 1964. 1.35-1 Partially tax-exempt interest received by individuals. 1.35-2 Taxpayers not entitled to credit. 1.37-1 General rules for the credit for the elderly. 1.37-2 Credit for individuals age 65 or over. 1.37-3 Credit for individuals under age 65 who have public retirement system in come. 1.38-1 Investment in certain depreciable property. 1.40-1 Questions and answers relating to the meaning of the term "qualified mixture" in section 40(b)(1). TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 1986 1.41-0 Table of contents. 1.41-1 Introduction to regulations under section 41. 1.41-2 Qualified Research Expenses. 1.41-3 Base period research expense. 1.41-4 Qualified research for taxable years beginning after December 31, 1985. [Reserved] 1.41-5 Qualified research for taxable years beginning before January 1, 1986. 1.41-6 Basic research for taxable years beginning after December 31, 1985. [Reserved] 1.41-7 Basic research for taxable years beginning before January 1, 1986. 1.41-8 Aggregation of expenditures. 1.41-9 Special rules. TAXABLE YEARS BEGINNING BEFORE JANUARY 1, 1987 1.41-0A Credit or deduction for political and newsletter fund contributions-scope and note. 1.41-1A Same definitions of certain items. 1.41-2A Same-limitations and special rules. 1.41-3A Same-unspent contributions. 1.41-4A Same-procedure for electing a credit or deduction. 1.41-6A Same-taxation of certain organizations. 1.41-7A Same-transitional rule for past contributions. 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). 1.42-2 Waiver of requirement that an existing building eligible for the low-income housing credit was last placed in service more than 10 years prior to acquisition by the taxpayer. 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). 1.42-4 Application of not-for-profit rules of section 183 to low-income housing credit activities. 1.42–5 Monitoring compliance with low-income housing credit requirements. 1.42-6 Buildings qualifying for carryover allocations. 1.42-7 Substantially bond-financed buildings. [Reserved] 1.42-8 Election o f appropriate percentage month. 1.42-9 For use by the general public. 1.42-10 Utility allowances. 1.42-13 Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions. 1.42A-1 General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979. 1.43-0 Table of contents. 1.43-1 The enhanced oil recovery credit-general rules. 1.43-2 Qualified enhanced oil recovery project. 1.44-1 Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977. 1.44-2 Property to which credit for purchase of new principal residence applies. 1.44-3 Certificate by seller. 1.444 Recapture for certain dispositions. 1.44-5 Definitions. 1.44A-1 Expenses for household and dependent care services necessary for gainful employment. 1.44A-2 Limitations on amount creditable. 1.44A-3 Special rules applicable to married individuals. 1.44A-4 Other special rules relating to employment-related expenses. 1.44B-1 Credit for employment of certain new employees. 1.45B-1T Credit for certain employer social security taxes paid with respect to employee tips (temporary). RULES FOR COMPUTING CREDIT FOR INVESTMENT IN CERTAIN DEPRECIABLE PROPERTY 1.46-1 Determination of amount. 1.46-2 Carryback and carryover of unused credit. 1.46-3 Qualified investment. 1.46 4 Limitations with respect to certain persons. 1.46-5 Qualified progress expenditures. 1.46-6 Limitation in case of certain regulated companies. 1.46-7 Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc. 1.46-8 Requirements for taxpayers electing additional one-percent investment credit (TRASOP'S). 1.46-9 Requirements for taxpayers electing an extra one-half percent additional investment credit. 1.46-10 [Reserved] 1.46-11 Commuter highway vehicles. 1.47-1 Recomputation of credit allowed by section 38. 1.47-2 "Disposition" and "cessation". 1.47-3 Exceptions to the application of §1.47–1. 1.47-4 Electing small business corporation. 1.47-5 Estates and trusts. 1.47-6 Partnerships. 1.48-1 Definition of section 38 property. 1.48-2 New section 38 property. 1.48-3 Used section 38 property. 1.48-4 Election of lessor of new section 38 property to treat lessee as purchaser. 1.48-5 Electing small business corporations. 1.48-6 Estates and trusts. 1.48-9 Definition of energy property. 1.48-10 Single purpose agricultural or horticultural structures. 1.48-11 Qualified rehabilitated building; expenditures incurred before January 1. 1982. 1.48-12 Qualified rehabilitated building; expenditures incurred after December 31 1981. 1.48-12T Tax-exempt entity leasing (temporary). 1.50-1 Restoration of credit. RULES FOR COMPUTING CREDIT FOR EXPENSES OF WORK INCENTIVE PROGRAMS 1.50A-1 Determination of amount. 1.50A-2 Carryback and carryover of unused credit. 1.50A-3 Recomputation of credit allowed by section 40. 1.50A-4 Exceptions to the application of § 1.50A-3. 1.50A-5 Electing small business corporations. 1.50A-6 Estates and trusts. 1.50A-7 Partnerships. 1.50B-1 Definitions of WIN expenses and WIN employees. 1.50B-2 Electing small business corporations. 1.50B-3 Estates and trusts. 1.50B-4 Partnerships. 1.50B-5 Limitations with respect to certain persons. 1.51-1 Amount of credit. TAX SURCHARGE 1.52-1 Trades or businesses that are under common control. 1.52-2 Adjustments for acquisitions and dispositions. 1.52-3 Limitations with respect to certain persons. 1.53-1 Limitation based on amount of tax. 1.53-2 Carryback and carryover of unused credit. 1.53-3 Separate rule for pass-through of jobs credit. 1.56-0 Table of contents to §1.56-1, adjustment for book income of corporations. 1.56-1 Adjustment for the book income of corporations. REGULATIONS APPLICABLE TO TAXABLE YEARS BEGINNING IN 1969 AND ENDING IN 1970 1.56A-1 Imposition of tax. 1.56A-2 Deferral of tax liability in case of certain net operating losses. 1.57-4 Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976. 1.57-5 Records to be kept. 1.58-1 Minimum tax exemption. 1.58-2 General rules for conduit entities; partnerships and partners. 1.58-3T Treatment of non-alternative tax itemized deductions by trusts and estates and their beneficiaries in taxable years beginning after December 31, 1982 (temporary). 1.58-4 Electing small business corporations. 1.58-5 Common trust funds. 1.58-6 Regulated investment companies; real estate investment trusts. 1.58-7 Tax preferences attributable to foreign sources; preferences other than capital gains and stock options. 1.58-8 Capital gains and stock options. 1.58-9 Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987. 1.59 -1.60 [Reserved] AUTHORITY: 26 U.S.C 7805, unless otherwise noted. Sections 1.23-1-1.23-6 also issued under 26 U.S.C. 23; 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); Sections 1.42–1T and 1.42–2T also issued under 26 U.S.C. 42(m); Section 1.42-2 also issued under 26 U.S.C. 42(m); Section 1.42-3 is also issued under 26 U.S.C. 42(n); Section 1.42-4 is also issued under 26 U.S.C. 42(n); Section 1.42-5 is 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); Sections 1.43-0 through 1.43–7 also issued under section 26 U.S.C. 43; 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 1.48-9 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 1.56-1 also issued under 26 U.S.C. 56(f)(2)(H); 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 Section 1.58-9 is also issued under 26 U.S.C. 58(h). SOURCE: T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960, unless otherwise noted. |