SUBCHAPTER A-INCOME TAX PART 1-INCOME TAX; TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 1.61-2 Compensation for services, including fees, commissions, and similar 1.61-2T Taxation of fringe benefits (temporary). 1.61-5 Allocations by cooperative associations; per-unit retain certificates-tax 1.61-12 Income from discharge of indebtedness. 1.61-13 Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust. 1.61-14 Miscellaneous items of gross income. ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME 1.71-1 Alimony and separate maintenance payments; income to wife or former 1.71-1T Alimony and separate maintenance payments (temporary). 1.71-2 Effective date; taxable years ending after March 31, 1954, subject to the 1.72-7 Adjustment in investment where a contract contains a refund feature. 1.72-8 Effect of certain employer contributions with respect to premiums or 1.72-10 Effect of transfer of contracts on investment in the contract. 1.72-11 Amounts not received as annuity payments. 1.72-12 Effect of taking an annuity in lieu of a lump sum upon the maturity of 1.72-13 Special rule for employee contributions recoverable in three years. 1.72-14 Exceptions from application of principles of section 72. 1.72-15 Applicability of section 72 to accident or health plans. 1.72-16 Life insurance contracts purchased under qualified employee plans. 1.72-17 Special rules applicable to owner-employees. 1.72-17A Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employ ees. 1.72-18 Treatment of certain total distributions with respect to self-employed individuals. 1.72(e)-1T Treatment of distributions where substantially all contributions are employee contributions (temporary). 1.73-1 Services of child. 1.74-1 Prizes and awards. 1.75-1 Treatment of bond premiums in case of dealers in tax-exempt securities. 1.77-1 Election to consider Commodity Credit Corporation loans as income. 1.77-2 Effect of election to consider commodity credit loans as income. 1.78-1 Dividends received from certain foreign corporations by certain domestic corporations choosing the foreign tax credit. 1.79-0 Group-term life insurance-definitions of certain terms. 1.79-1 Group-term life insurance-general rules. 1.79-2 Exceptions to the rule of inclusion. 1.79-3 Determination of amount equal to cost of group-term life insurance. 1.79-4T Questions and answers relating to the nondiscrimination requirements for group-term life insurance (temporary). 1.82-1 Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employment. 1.83-1 Property transferred in connection with the performance of services. 1.83-2 Election to include in gross income in year of transfer. 1.83-3 Meaning0and use of certain terms. 1.83-4 Special rules. 1.83-5 Restrictions that will never lapse. 1.83-6 Deduction by employer. 1.83-7 Taxation of nonqualified stock options. 1.83-8 Applicability of section and transitional rules. 1.84-1 Transfer of appreciated property to political organizations. 1.85-1 Unemployment compensation. 1.88-1T Nuclear decommissioning costs (temporary). ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME 1.101-1 Exclusion from gross income of proceeds of life insurance contracts payable by *.....END OF BAD MAG TAPE BLOCK*reason of death. 1.101-2 Employees' death benefits. 1.101-3 Interest payments. 1.101-4 Payment of life insurance proceeds at a date later than death. 1.102-1 Gifts and inheritances. 1.103-1 Interest upon obligations of a State, territory, etc. 1.103-2 Dividends from shares and stock of Federal agencies or instrumentalities. 1.103-3 Interest upon notes secured by mortgages executed to Federal agencies or instrumentalities. 1.103-4 Interest upon United States obligations. 1.103-5 Treasury bond exemption in the case of trusts or partnerships. 1.103-6 Interest upon United States obligations in the case of nonresident aliens and foreign corporations, not engaged in business in the United States. 1.103-7 Industrial development bonds. 1.103-8 Interest on bonds to finance certain exempt facilities. 1.103-9 Interest on bonds to finance industrial parks. 1.103-10 Exemption for certain small issues of industrial development bonds. 1.103-11 Bonds held by substantial users. 1.103-12 Transitional provisions. 1.103-13 Arbitrage bonds. 1.103-14 Temporary investments, reserve funds, and refunding issues. 1.103-15 Excess proceeds. 1.103-15AT Investments in nonpurpose obligations (temporary). 1.103-16 Obligations of certain volunteer fire departments. 1.103(n)-1T Limitation on aggregate amount of private activity bonds (temporary). 1.103(n)-2T Private activity bond defined (temporary). 1.103(n)-3T Private activity bond limit (temporary). 1.103(n)-4T Elective carryforward of unused private activity bond limit (temporary). 1.103(n)-5T Certification of no consideration for allocation (temporary). 1.103(n)-6T Determinations of population (temporary). 1.103(n)-7T Election to allocate State ceiling to certain facilities for local fur nishing of electricity (temporary). 1.103A-2 Qualified mortgage bond. 1.104-1 Compensation for injuries or sickness. 1.105–1 Amounts attributable to employer contributions. 1.105-2 Amounts expended for medical care. 1.105-3 Payments unrelated to absence from work. 1.105-4 Wage continuation plans. 1.105-5 Accident and health plans. 1.105-6 Special rules for employees retired before January 27, 1975. 1.105-11 Self-insured medical reimbursement plan. 1.106-1 Contributions by employer to accident and health plans. 1.107-1 Rental value of parsonages. 1.108(a)-1 Income from discharge of indebtedness. 1.108(a)-2 Making and filing of consent. 1.108(b)-1 Income from discharge of indebtedness of railroad corporations. 1.109-1 Exclusion from gross income of lessor of real property of value of improvements erected by lessee. 1.110-1 Income taxes paid by lessee corporation. 1.111-1 Recovery of certain items previously deducted or credited. 1.112-1 Compensation of members of the Armed Forces of the United States for service in a combat zone during an induction period, or for service while hospitalized as a result of such combat-zone service. 1.113-1 Mustering-out payments for members of the Armed Forces. 1.114-1 Proceeds from certain sports programs conducted for the benefit of the American National Red Cross. 1.115-1 Bridges to be acquired by State or political subdivisions. 1.116-1 Partial exclusion of dividends. 1.116-2 Effective date; taxable years ending after July 31, 1954, subject to the Internal Revenue Code of 1939. 1.117-1 Exclusion of amounts received as a scholarship or fellowship grant. 1.117-2 Limitations. 1.117-3 Definitions. 1.117-4 Items not considered as scholarships or fellowship grants. 1.117-5 Federal grants requiring future service as a Federal employee. 1.118-1 Contributions to the capital of a corporation. 1.119-1 Meals and lodging furnished for the convenience of the employer. 1.120-1 Statutory subsistence allowance received by police. 1.120-3 Notice of application for recognition of status of qualified group legal services plan. 1.121-1 Gain from sale or exchange of residence of individual who has attained age 55. 1.122-1 Applicable rules relating to certain reduced uniformed services retirement pay. 1.123-1 Exclusion of insurance proceeds for reimbursement of certain living ex penses. 1.125-2T Question and answer relating to the benefits that may be offered under a cafeteria plan (temporary). 1.127-1 Amounts received under a qualified educational assistance program. 1.127-2 Qualified educational assistance program. 1.132-1T Exclusion from gross income of certain fringe benefits (temporary). 1.132-2T No-additional-cost service (temporary). 1.132-3T Qualified employee discount (temporary). 1.132-4T Line of business limitation (temporary). 1.132-5T Working condition fringe (temporary). 1.132-6T De minimis fringe (temporary). 1.132-7T Treatment of employer-operated eating facilities (temporary). 1.132-8T Nondiscrimination rules (temporary). 1.133-1T Questions and answers relating to interest on certain loans used to acquire employer securities (temporary). STANDARD DEDUCTION FOR INDIVIDUALS 1.141-1 Standard deduction. 1.142-1 Husband and wife. 1.142-2 Standard deduction not allowable. 1.143-1 Determination of marital status. 1.144-1 Manner and effect of election to take the standard deduction. 1.144-2 Change of election with respect to the standard deduction. 1.144-3 Standard deduction for individuals choosing income averaging. 1.149(e)-1T Information reporting requirements for tax/exempt bonds (temporary). DEDUCTIONS FOR PERSONAL EXEMPTIONS 1.151-1 Deductions for personal exemptions. 1.151-2 Additional exemptions for dependents. 1.151-3 Definitions. 1.151-4 Amount of deduction for each exemption under section 151. 1.152-1 General definition of a dependent. 1.152-2 Rules relating to general definition of dependent. 1.152-3 Multiple support agreements. 1.152-4 Support test in case of child of divorced or separated parents. 1.152.4T Dependency exemption in the case of a child of divorced parents, etc. (temporary). 1.153-1 Determination of marital status. 1.154 Statutory provisions; cross references. ITEMIZED DEDUCTIONS FOR INDIVIDUALS and CorporaTIONS 1.161-1 Allowance of deductions. 1.162-1 Business expenses. 1.162-2 Traveling expenses. 1.162-3 Cost of materials. 1.162-4 Repairs. 1.162-5 Expenses for education. 1.162-6 Professional expenses. 1.162-7 Compensation for personal services. 1.162-8 Treatment of excessive compensation. 1.162-9 Bonuses to employees. 1.162-10 Certain employee benefits. 1.162-10T Questions and answers relating to the deduction of employee bene fits under the Tax Reform Act of 1984; certain limits on amounts deductible (temporary). 1.162-11 Rentals. 1.162-12 Expenses of farmers. 1.162-13 Depositors' guaranty fund. 1.162-14 Expenditures for advertising or promotion of good will. 1.162-15 Contributions, dues, etc. 1.162-16 Cross reference. 1.162-17 Reporting and substantiation of certain business expenses of employ ees. 1.162-18 Illegal bribes and kickbacks. 1.162-19 Capital contributions to Federal National Mortgage Association. 1.162-20 Expenditures attributable to lobbying, political campaigns, attempts to influence legislation, etc., and certain advertising. 1.162-21 Fines and penalties. 1.162-22 Treble damage payments under the antitrust laws. 1.162-25T Deductions with respect to noncash fringe benefits (temporary). 1.163-1 Interest deduction in general. 1.163-2 Installment purchases where interest charge is not separately stated. 1.163-3 Deduction for discount on bond issued on or before May 27, 1969. 1.163-4 Deduction for original issue discount on certain obligations issued after May 27, 1969. 1.163-5 Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form. 1.163-6T Reduction of deduction where section 25 credit taken (temporary). 1.164-1 Deduction for taxes. 1.164-2 Deduction denied in case of certain taxes. 1.164-3 Definitions and special rules. 1.164-4 Taxes for local benefits. 1.164-5 Certain retail sales taxes and gasoline taxes. 1.164-6 Apportionment of taxes on real property between seller and purchaser. 1.164-7 Taxes of shareholder paid by corporation. 1.164-8 Payments for municipal services in atomic energy communities. 1.165-11 Election in respect of losses attributable to a disaster. 1.165-12 Denial of deduction for losses on registration-required obligations not in registered form. 1.165-13T Questions and answers relating to the treatment of losses on certain straddle transactions entered into before the effective date of the Economic Recovery Tax Act of 1981, under section 108 of the Tax Reform Act of 1984 (temporary). |