Income Tax Regulations, As of January 2008The standard reference for serious tax professionals and students, CCH's Income Tax Regulations reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. |
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Contents
| 19-4 | |
| 19-19 | |
| 19-22 | |
| 19-34 | |
| 19-47 | |
| 19-51 | |
How to Locate Regulations 20101 | 19-71 |
Greenmail 8 156 58811 62850 | 19-72 |
Exclusions 1 6211 39409 | 25-409 |
Additions to Tax and Additional Amounts 853 66511 | 25-412 |
Mineral Production Payments 81 63611 6364 39417 | 25-417 |
Examination and Inspection 301 760118 301 76111 67418 | 25-418 |
General Powers and Duties 8 301 762118301 76241 67440 | 25-440 |
Tax on Employee Representatives 831 32111831 32121 61486 | 25-486 |
Estates Trusts and Beneficiaries 81 641a01 6845 43201 | 25-487 |
Federal Unemployment Tax Act 31 3301131 33081 61494 | 25-494 |
Table of Public Laws by Number and Title 20301 | 19-77 |
Law Changes Not Yet in the Regulations 20601 | 19-83 |
Volume 5 | 5 |
Records Statements and Special Returns 8 1 60011 | 8 |
Presidential Election Campaign Fund 8 301 60961 | 21-8 |
Jeopardy Assessments 8 301 68611 301 68632 67299 | 21-301 |
Transferees and Fiduciaries 8 301 690118 301 69051 67306 | 21-309 |
Exempt OrganizationsGeneral Rule 1 501a1 | 24-1 |
Proposed Regulations Volume | 24-6 |
Changes to Effectuate F C C Policy 8 1 107111 10714 52062 | 24-8 |
Unrelated Business Income 1 511181 514e1 39106 | 24-106 |
Farmers Cooperatives 1 5211 39167 | 24-167 |
Certain Homeowners Associations 8 1 52811 52810 39176 | 24-176 |
Items Specifically Excluded from Gross Income 1 1011 | 25-1 |
Personal Holding Companies 1 541141 5477 39192 | 25-192 |
Foreign Personal Holding Companies 8 1 551181 5563 39216 | 25-216 |
Deduction for Dividends Paid 81 56111 5656 39227 | 25-227 |
Tax Exemption Requirements for State and Local Bonds | 25-259 |
Mutual Savings Banks Etc 8 1 5911 1 5978 39265 | 25-265 |
Bonds 20 710118 301 71021 67310 | 25-301 |
Natural ResourcesDeductions 81 6110 1 6174 39306 | 25-306 |
Interest on Underpayments 20 66011301 66021 67145 | 25-310 |
Interest on Overpayments 8 301 66111 67148 | 25-333 |
The Tax CourtProcedure 301 745218 301 74611 67364 | 25-364 |
Miscellaneous Provisions 8 301 7502125 75204 67371 | 25-371 |
Deductions for Personal Exemptions 1 15111 1524T 25383 | 25-383 |
Itemized Deductions for Individuals and Corporations | 25-394 |
Capital Gains and LossesTreatment of Capital Gains | 25-408 |
Certain Other Excise Taxes 8 43 0141 44837 62503 | 25-503 |
Definitions 8 1 76111 7612 43728 | 25-512 |
Environmental Taxes 8 52 01852 46825 62513 | 25-513 |
Application of Internal Revenue Laws 8 801 18 301 78111 67523 | 25-523 |
Registration Required Obligations 8 46 47011 62547 | 25-547 |
Private Foundations 8 53 494014853 49481 62581 | 25-581 |
Passive Foreign Investment Companies 1 12910 1 12983 53693 | 25-693 |
Life Insurance Companies 81 80711 8267 45701 | 25-701 |
Black Lung Benefit Trusts 853 4951153 49521 62717 | 25-717 |
Income Averaging 1 13011 5c 13051 53733 | 25-733 |
Qualified Pension Etc Plans 8 54 49711 54 4980G5 62745 | 25-745 |
Claim of Right 1 13411 53752 | 25-752 |
Other Insurance Companies 1 831281 8327T 45811 | 25-831 |
Provisions of General Application 1 8460 1 8483 45822 | 25-846 |
Cooperatives and Their Patrons 81 1381181 13831 53853 | 25-853 |
Qualified Investment Entities 8 55 49811855 49821 62835 | 25-855 |
Real Estate Investment Trusts 81 85601 8581 45880 | 25-856 |
Tax Treatment of Patronage Dividends Etc 1 13851 53859 | 25-859 |
Cases 1 13981 1 13983 53879 | 25-879 |
Tax on SelfEmployment Income 8 1 1401181 14031 56501 | 26-1 |
Provisions Which Apply Both to RICs and REITs 8 1 8601 | 26-8 |
The next page is 19003 | 26-19 |
Additional Itemized Deductions for Individuals 1 2111 | 26-64 |
Special Deductions for Corporations 1 24111 2491 26088 | 26-88 |
Items Not Deductible 1 26111 280H1T 26118 | 26-118 |
Volume 2 | 26-139 |
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Common terms and phrases
20,601 for regulations addition adjusted Agency allocation allowed amended to reflect amount apply assets attributable automobile basis beginning benefits book income building calendar capital certificate claim Code computing considered corporation cost December 31 deduction defined depreciation described determined earnings effect election eligible employee ending energy equipment Example excess expenditures expenses facts filed flight foreign gain graph housing credit income tax increase incurred individual interest investment issued January lease limitation loss means ment method mortgage operating paid paragraph partnership percent period person placed in service portion prior qualified railroad reason received reduced reflect law changes regulations not amended rehabilitation relating requirements respect result retained rule section 38 property share sources statement taken taxable income taxpayer term tion trade treated trust United valuation vehicle
Bibliographic information
| Title | Income Tax Regulations, As of January 2008 |
| Author | CCH Tax Law Editors |
| Editor | CCH Tax Law Editors |
| Publisher | CCH, 2008 |
| ISBN | 0808018086, 9780808018087 |
| Length | 1170 pages |
| Export Citation | BiBTeX EndNote RefMan |