Tax Preference Regulations

  1. Law
  2. CFR 26
  3. Internal Revenue
  4. Internal Revenue Service, Department of the Treasury
  5. Income Tax
  6. Income Taxes
  7. Tax Preference Regulations

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Section
1.57-0

Scope.

Section
1.57-1

Items of tax preference defined.

Sections
1.57-2 - 1.57-3

§§ 1.57-2-1.57-3 [Reserved]

Section
1.57-4

Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976.

Section
1.57-5

Records to be kept.

Section
1.58-1

§ 1.58-1 [Reserved]

Section
1.58-2

General rules for conduit entities; partnerships and partners.

Section
1.58-3

Estates and trusts.

Section
1.58-3T

Treatment of non-alternative tax itemized deductions by trusts and estates and their beneficiaries in taxable years beginning after December 31, 1982 (temporary).

Section
1.58-4

Electing small business corporations.

Section
1.58-5

Common trust funds.

Section
1.58-6

Regulated investment companies; real estate investment trusts.

Section
1.58-7

Tax preferences attributable to foreign sources; preferences other than capital gains and stock options.

Section
1.58-8

Capital gains and stock options.

Section
1.59-1

Optional 10-year writeoff of certain tax preferences.

Section
1.59A-0

Table of contents.

Section
1.59A-1

Base erosion and anti-abuse tax.

Section
1.59A-2

Applicable taxpayer.

Section
1.59A-3

Base erosion payments and base erosion tax benefits.

Section
1.59A-4

Modified taxable income.

Section
1.59A-5

Base erosion minimum tax amount.

Section
1.59A-6

Qualified derivative payment.

Section
1.59A-7

Application of base erosion and anti-abuse tax to partnerships.

Section
1.59A-8

§ 1.59A-8 [Reserved]

Section
1.59A-9

Anti-abuse and recharacterization rules.

Section
1.59A-10

Applicability date.

Section
1.60

§ 1.60 [Reserved]