Income Tax Regulations, As of January 2008CCH, 2008 - 1170 pages The 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. |
Contents
Section 1 | 50-801 |
Section 2 | 50-845 |
Section 3 | 50-887 |
Section 4 | 50-988 |
Section 5 | 50-991 |
Section 6 | 51-901 |
Section 7 | 51-922 |
Section 8 | 51-938 |
Section 24 | 56-943 |
Section 25 | 56-944 |
Section 26 | 56-949 |
Section 27 | 56-950 |
Section 28 | 56-951 |
Section 29 | 56-952 |
Section 30 | 56-960 |
Section 31 | 56-962 |
Section 9 | 51-950 |
Section 10 | 53-392 |
Section 11 | 53-401 |
Section 12 | 53-442 |
Section 13 | 53-744 |
Section 14 | 56-501 |
Section 15 | 56-925 |
Section 16 | 56-928 |
Section 17 | 56-930 |
Section 18 | 56-934 |
Section 19 | 56-935 |
Section 20 | 56-936 |
Section 21 | 56-939 |
Section 22 | 56-940 |
Section 23 | 56-942 |
Section 32 | 56-963 |
Section 33 | 56-969 |
Section 34 | 56-970 |
Section 35 | 56-976 |
Section 36 | 56-979 |
Section 37 | 58-501 |
Section 38 | 58-510 |
Section 39 | 58-519 |
Section 40 | 58-520 |
Section 41 | 58-541 |
Section 42 | 58-543 |
Section 43 | 58-545 |
Section 44 | 58-566 |
Section 45 | 58-567 |
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Common terms and phrases
20,601 for regulations 988 transaction accrued acquired adjusted basis allocated amended to reflect amount of gain amount realized apply bond capital gain computed currency swap debt instrument December 31 deduction deemed denomination currency described in paragraph determined disposition distribution dollar earnings and profits election erty exchange gain exchange group export property fair market value foreign corporation forward contract functional currency gain or loss graph gross income gross receipts hedging transaction identified issue price January liabilities long-term capital gain long-term capital loss ment mixed straddle nonfunctional currency obligation option ordinary income partnership payment percent prior purchase purposes of section pursuant reacquisition real property received recognized reflect law changes regulations not amended replacement property respect sale or exchange section 1256 contract section 988 shares sold spot rate stock or securities subdivision subparagraph taxable years beginning taxpayer term tion transfer treated U.S. dollar United