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us/regulation/26/1 — INCOME TAXES · Axiom
Axiom
/
US Federal
/
Regulations
/
Title 26
Income Taxes
403-b-8
Funding
403-b-9
Special rules for church plans
403-b-10
Miscellaneous provisions
403-b-11
Applicable dates
403-c-1
Taxability of beneficiary under a nonqualified annuity
404-a-1
Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment plan; general rule
404-a-1T
Questions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary)
404-a-2
Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971
404-a-3
Contributions of an employer to or under an employees' pension trust or annuity plan that meets the requirements of section 401(a); application of section 404(a)(1)
404-a-8
Contributions of an employer under an employees' annuity plan which meets the requirements of section 401(a); application of section 404(a)(2)
404-a-10
Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B)
404-a-11
Trusts created or organized outside the United States; application of section 404(a)(4)
404-a-12
Contributions of an employer under a plan that does not meet the requirements of section 401(a); application of section 404(a)(5)
404-a-13
Contributions of an employer where deductions are allowable under section 404(a) (1) or (2) and also under section 404(a)(3); application of section 404(a)(7)
404-a-14
Special rules in connection with the Employee Retirement Income Security Act of 1974
404-b-1
Method of contribution, etc., having the effect of a plan; effect of section 404(b)
404-b-1T
Method or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary)
404-c-1
Certain negotiated plans; effect of section 404(c)
404-d-1T
Questions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary)
404-e-1A
Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan
404-g-1
Deduction of employer liability payments
404-k-1T
Questions and answers relating to the deductibility of certain dividend distributions. (Temporary)
404-k-3
Disallowance of deduction for reacquisition payments
406-1
Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation
407-1
Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation
408-1
General rules
408-2
Individual retirement accounts
408-3
Individual retirement annuities
408-4
Treatment of distributions from individual retirement arrangements
408-5
Annual reports by trustees or issuers
408-6
Disclosure statements for individual retirement arrangements
408-7
Reports on distributions from individual retirement plans
408-8
Distribution requirements for individual retirement plans
408-11
Net income calculation for returned or recharacterized IRA contributions
408-q-1
Deemed IRAs in qualified employer plans
408A-0
Roth IRAs; table of contents
408A-1
Roth IRAs in general
408A-2
Establishing Roth IRAs
408A-3
Contributions to Roth IRAs
408A-4
Converting amounts to Roth IRAs
408A-5
Recharacterized contributions
408A-6
Distributions
408A-7
Reporting
408A-8
Definitions
408A-9
Effective date
408A-10
Coordination between designated Roth accounts and Roth IRAs
414-b-1
Controlled group of corporations
414-c-1
Commonly controlled trades or businesses
414-c-2
Two or more trades or businesses under common control
414-c-3
Exclusion of certain interests or stock in determining control
414-c-4
Rules for determining ownership
414-c-5
Certain tax-exempt organizations
414-c-6
Effective date
414-e-1
Definition of church plan
414-f-1
Definition of multiemployer plan
414-g-1
Definition of plan administrator
414-l-1
Mergers and consolidations of plans or transfers of plan assets
414-q-1
Highly compensated employee
414-q-1T
Highly compensated employee (temporary)
414-r-0
Table of contents
414-r-1
Requirements applicable to qualified separate lines of business
414-r-2
Line of business
414-r-3
Separate line of business
414-r-4
Qualified separate line of business—fifty-employee and notice requirements
414-r-5
Qualified separate line of business—administrative scrutiny requirement—safe harbors
414-r-6
Qualified separate line of business—administrative scrutiny requirement—individual determinations
414-r-7
Determination of the employees of an employer's qualified separate lines of business
414-r-8
Separate application of section 410(b)
414-r-9
Separate application of section 401(a)(26)
414-r-11
Definitions and special rules
414-s-1
Definition of compensation
414-v-1
Catch-up contributions
414-v-2
Catch-up contributions required to be designated Roth contributions under section 414(v)(7)
414-w-1
Permissible withdrawals from eligible automatic contribution arrangements
1001-1
Computation of gain or loss
1001-2
Discharge of liabilities
1001-3
Modifications of debt instruments
1001-4
Modifications of certain derivative contracts
1001-5
European Monetary Union (conversion to the euro)
1001-6
Transition from certain interbank offered rates
1001-7
Computation of gain or loss for digital assets
1002-1
Sales or exchanges
1011-1
Adjusted basis
1011-2
Bargain sale to a charitable organization
1012-1
Basis of property
1012-2
Transfers in part a sale and in part a gift
1013-1
Property included in inventory
1014-0
Table of contents
1014-1
Basis of property acquired from a decedent
1014-2
Property acquired from a decedent
1014-3
Other basis rules
1014-4
Uniformity of basis; adjustment to basis
1014-5
Gain or loss
1014-6
Special rule for adjustments to basis where property is acquired from a decedent prior to his death
1014-7
Example applying rules of §§ 1.1014-4 through 1.1014-6 to case involving multiple interests
1014-8
Bequest, devise, or inheritance of a remainder interest
1014-9
Special rule with respect to DISC stock
1014-10
Basis of property acquired from a decedent must be consistent with property's Federal estate tax value
1015-1
Basis of property acquired by gift after December 31, 1920
1015-2
Transfer of property in trust after December 31, 1920
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