PocketLaw | CFR 26 | Income Taxes

Income Taxes

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Internal Revenue Code of 1954 and regulations.

Normal Taxes and Surtaxes

Tax on Corporations

Changes in Rates During a Taxable Year

Credits Against Tax

Credits Allowable Under Sections 30 Through 45D

Research Credit - for Taxable Years Beginning Before January 1, 1990

Rules for Computing Credit for Investment in Certain Depreciable Property

Rules for Computing Credit for Expenses of Work Incentive Programs

Tax Surcharge

Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970

Tax Preference Regulations

Computation of Taxable Income

Definition of Gross Income, Adjusted Gross Income, and Taxable Income

Items Specifically Included in Gross Income

Items Specifically Excluded from Gross Income

Tax Exemption Requirements for State and Local Bonds

Regulations Applicable to Certain Bonds Sold Prior to July 8, 1997

Deductions for Personal Exemptions

Itemized Deductions for Individuals and Corporations

Computation of Taxable Income (Continued)

Itemized Deductions for Individuals and Corporations (Continued)

Additional Itemized Deductions for Individuals

Special Deductions for Corporations

Items Not Deductible

Taxable Years Beginning Prior to January 1, 1986

Terminal Railroad Corporations and Their Shareholders

Corporate Distributions and Adjustments

Effects on Recipients

Effects on Corporation

Definitions; Constructive Ownership of Stock

Corporate Liquidations

Effects on Recipients

Effects on Corporation

Definition

Corporate Organizations and Reorganizations

Corporate Organizations

Effects on Shareholders and Security Holders

Effects on Corporation

Special Rule; Definitions

Insolvency Reorganizations

Carryovers

Deferred Compensation, Etc.

Pension, Profit-Sharing, Stock Bonus Plans, Etc.

Section
1.141-0

Table of contents.