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us/regulation/26/1 — INCOME TAXES · Axiom
Axiom
/
US Federal
/
Regulations
/
Title 26
Income Taxes
1015-3
Gift or transfer in trust before January 1, 1921
1015-4
Transfers in part a gift and in part a sale
1015-5
Increased basis for gift tax paid
1016-1
Adjustments to basis; scope of section
1016-2
Items properly chargeable to capital account
1016-3
Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February 28, 1913
1016-4
Exhaustion, wear and tear, obsolescence, amortization, and depletion; periods during which income was not subject to tax
1016-5
Miscellaneous adjustments to basis
1016-6
Other applicable rules
1016-10
Substituted basis
1211-1
Limitation on capital losses
1212-1
Capital loss carryovers and carrybacks
1401-1
Tax on self-employment income
1402-a-1
Definition of net earnings from self-employment
1402-a-2
Computation of net earnings from self-employment
1402-a-3
Special rules for computing net earnings from self-employment
1402-a-4
Rentals from real estate
1402-a-5
Dividends and interest
1402-a-6
Gain or loss from disposition of property
1402-a-7
Net operating loss deduction
1402-a-8
Community income
1402-a-9
Puerto Rico
1402-a-10
Personal exemption deduction
1402-a-11
Ministers and members of religious orders
1402-a-12
Continental shelf and certain possessions of the United States
1402-a-13
Income from agricultural activity
1402-a-14
Options available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and before December 31, 1956
1402-a-15
Options available to farmers in computing net earnings from self-employment for taxable years ending on or after December 31, 1956
1402-a-16
Exercise of option
1402-a-17
Retirement payments to retired partners
1402-a-18
Split-dollar life insurance arrangements
1402-b-1
Self-employment income
1402-c-1
Trade or business
1402-c-2
Public office
1402-c-3
Employees
1402-c-4
Individuals under Railroad Retirement System
1402-c-5
Ministers and members of religious orders
1402-c-6
Members of certain professions
1402-c-7
Members of religious groups opposed to insurance
1402-d-1
Employee and wages
1402-e-1-1
Election by ministers, members of religious orders, and Christian Science practitioners for self-employment coverage
1402-e-1A
Application of regulations under section 1402(e)
1402-e-2-1
Time limitation for filing waiver certificate
1402-e-2A
Ministers, members of religious orders and Christian Science practitioners; application for exemption from self-employment tax
1402-e-3-1
Effective date of waiver certificate
1402-e-3A
Time limitation for filing application for exemption
1402-e-4-1
Treatment of certain remuneration paid in 1955 and 1956 as wages
1402-e-4A
Period for which exemption is effective
1402-e-5-1
Optional provision for certain certificates filed before April 15, 1962
1402-e-5-2
Optional provisions for certain certificates filed on or before April 17, 1967
1402-e-5A
Applications for exemption from self-employment taxes filed after December 31, 1986, by ministers, certain members of religious orders, and Christian Science practitioners
1402-e-6-1
Certificates filed by fiduciaries or survivors on or before April 15, 1962
1402-f-1
Computation of partner's net earnings from self-employment for taxable year which ends as result of his death
1402-g-1
Treatment of certain remuneration erroneously reported as net earnings from self-employment
1402-h-1
Members of certain religious groups opposed to insurance
1411-1
General rules
1411-2
Application to individuals
1411-3
Application to estates and trusts
1411-4
Definition of net investment income
1411-5
Trades or businesses to which tax applies
1411-6
Income on investment of working capital subject to tax
1411-8
Exception for distributions from qualified plans
1411-9
Exception for self-employment income
1411-10
Controlled foreign corporations and passive foreign investment companies
6012-1
Individuals required to make returns of income
6013-1
Joint returns
6013-2
Joint return after filing separate return
6013-3
Treatment of joint return after death of either spouse
6013-4
Applicable rules
6013-6
Election to treat nonresident alien individual as resident of the United States
6013-7
Joint return for year in which nonresident alien becomes resident of the United States
6654-1
Addition to the tax in the case of an individual
7703-1
Determination of marital status
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