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Treasury Regulations (26 C.F.R.)

26 CFR § 1.108(c)-1T

[Reserved]

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In this part (40 sections)
  1. 1.103-11 · Bonds held by substantial users.
  2. 1.103-16 · Obligations of certain volunteer fire departments.
  3. 1.103A-2 · Qualified mortgage bond.
  4. 1.104-1 · Compensation for injuries or sickness.
  5. 1.105-1 · Amounts attributable to employer contributions.
  6. 1.105-2 · Amounts expended for medical care.
  7. 1.105-3 · Payments unrelated to absence from work.
  8. 1.105-5 · Accident and health plans.
  9. 1.105-11 · Self-insured medical reimbursement plan.
  10. 1.106-1 · Contributions by employer to accident and health plans.
  11. 1.107-1 · Rental value of parsonages.
  12. 1.108-1 · [Reserved]
  13. 1.108-2 · Acquisition of indebtedness by a person related to the debtor.
  14. 1.108-3 · Intercompany losses and deductions.
  15. 1.108-4 · Election to reduce basis of depreciable property under…
  16. 1.108-5 · Time and manner for making election under the Omnibus Budget…
  17. 1.108-6 · Limitations on the exclusion of income from the discharge of…
  18. 1.108-7 · Reduction of attributes.
  19. 1.108-8 · Indebtedness satisfied by partnership interest.
  20. 1.108-9 · Application of the bankruptcy and the insolvency provisions…
  21. 1.108(c)-1T · [Reserved]
  22. 1.108(i)-0 · Definitions and effective/applicability dates.
  23. 1.108(i)-1 · Deferred discharge of indebtedness income and deferred…
  24. 1.108(i)-2 · Application of section 108(i) to partnerships and S…
  25. 1.108(i)-3 · Rules for the deduction of OID.
  26. 1.109-1 · Exclusion from gross income of lessor of real property of…
  27. 1.110-1 · Qualified lessee construction allowances.
  28. 1.111-1 · Recovery of certain items previously deducted or credited.
  29. 1.112-1 · Combat zone compensation of members of the Armed Forces.
  30. 1.113-1 · Mustering-out payments for members of the Armed Forces.
  31. 1.117-1 · Exclusion of amounts received as a scholarship or fellowship…
  32. 1.117-2 · Limitations.
  33. 1.117-3 · Definitions.
  34. 1.117-4 · Items not considered as scholarships or fellowship grants.
  35. 1.117-5 · Federal grants requiring future service as a Federal employee.
  36. 1.118-1 · Contributions to the capital of a corporation.
  37. 1.118-2 · Contribution in aid of construction.
  38. 1.119-1 · Meals and lodging furnished for the convenience of the…
  39. 1.120-1 · Statutory subsistence allowance received by police.
  40. 1.120-3 · Notice of application for recognition of status of qualified…
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