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us/regulation/26/1 — INCOME TAXES · Axiom

Axiom
US Federal
Regulations
Title 26

Income Taxes

General rules governing disallowed business interest expense carryforwards for C corporations
Application of the section 163(j) limitation to partnerships and subchapter S corporations
Application of the section 163(j) limitation to foreign corporations and United States shareholders
Elections for excepted trades or businesses; safe harbor for certain REITs
Allocation of interest expense, interest income, and other items of expense and gross income to an excepted trade or business
Transition rules
Deduction for taxes
Deduction denied in case of certain taxes
Definitions and special rules
Taxes for local benefits
Certain retail sales taxes and gasoline taxes
Apportionment of taxes on real property between seller and purchaser
Taxes of shareholder paid by corporation
Payments for municipal services in atomic energy communities
Losses
Obsolescence of nondepreciable property
Demolition of buildings
Decline in value of stock
Worthless securities
Farming losses
Casualty losses
Theft losses
Sale of residential property
Wagering losses
Election to take disaster loss deduction for preceding year
Denial of deduction for losses on registration-required obligations not in registered form
Charitable, etc., contributions and gifts; allowance of deduction
Amounts paid to maintain certain students as members of the taxpayer's household
Reduction of charitable contribution for interest on certain indebtedness
Reduction in amount of charitable contributions of certain appreciated property
Special rule for the deduction of certain charitable contributions of inventory and other property
Future interests in tangible personal property
Charitable contributions in trust
Contributions not in trust of partial interests in property
Limitations on charitable deductions by individuals
Definition of section 170(b)(1)(A) organization
Charitable contributions carryovers of individuals
Limitation on, and carryover of, contributions by corporations
Valuation of a remainder interest in real property for contributions made after July 31, 1969
Recordkeeping and return requirements for deductions for charitable contributions
Qualified conservation contributions
Substantiation requirements for charitable contribution of a cash, check, or other monetary gift
Substantiation and reporting requirements for noncash charitable contributions
Qualified appraisal and qualified appraiser
Contributions of clothing and household items
Operational rules
Determination of W-2 wages and unadjusted basis immediately after acquisition of qualified property
Qualified business income, qualified REIT dividends, and qualified PTP income
Aggregation
Specified service trades or businesses and the trade or business of performing services as an employee
Relevant passthrough entities (RPEs), publicly traded partnerships (PTPs), trusts, and estates
Section 199A(a) Rules for Cooperatives and their patrons
Deduction for income attributable to domestic production activities of specified agricultural or horticultural cooperatives
Domestic production gross receipts
Allocation of cost of goods sold (COGS) and other deductions to domestic production gross receipts (DPGR), and other rules
Wage limitation for the section 199A(g) deduction
Expanded affiliated groups
Medical, dental, etc., expenses
Deduction for retirement savings
Deduction for interest paid on qualified education loans after December 31, 2001
Certain cash or deferred arrangements
ADP test
Safe harbor requirements
SIMPLE 401(k) plan requirements
Definitions
Table of contents
Permitted disparity in employer-provided contributions or benefits
Permitted disparity for defined contribution plans
Permitted disparity for defined benefit plans
Special rules for railroad plans
Overall permitted disparity limits
Effective dates and transition rules
Table of contents
Employee contributions and matching contributions
ACP test
Safe harbor requirements
Definitions
Taxability of beneficiary under a trust which meets the requirements of section 401(a)
Rollovers of partial distributions from qualified trusts and annuities. (Temporary)
Treatment of beneficiary of a trust not exempt under section 501(a)
Taxability of beneficiary of certain foreign situs trusts
Eligible rollover distributions
Effect of section 402(d)
Required explanation of eligible rollover distributions; questions and answers
Limitation on exclusion for elective deferrals, table of contents
Limitation on exclusion for elective deferrals
Increased limit for catch-up contributions
Employer contributions to purchase a section 403(b) contract under a salary reduction agreement
Designated Roth Accounts
Reporting and recordkeeping requirements with respect to designated Roth accounts
Taxability of beneficiary under a qualified annuity plan
Capital gains treatment for certain distributions
Taxability under an annuity purchased by a section 501(c)(3) organization or a public school
General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school
Definitions
Exclusion for contributions to purchase section 403(b) contracts
Contribution limitations
Nondiscrimination rules
Timing of distributions and benefits
Taxation of distributions and benefits

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