Treasury Regulations (26 C.F.R.)
26 CFR § 1.1394-0
Table of contents.
This section lists the major paragraph headings contained in § 1.1394-1.
(a) Scope.
(b) Period of compliance.
(1) In general.
(2) Compliance after an issue is retired.
(3) Deemed compliance.
(c) Special rules for requirements of sections 1397B and 1397C.
(1) Start of compliance period.
(2) Compliance period for certain prohibited activities.
(3) Minimum compliance period.
(4) Initial testing date.
(d) Testing on an average basis.
(e) Resident employee requirements.
(1) Determination of employee status.
(2) Employee treated as zone resident.
(3) Resident employee percentage.
(f) Application to pooled financing bond and loan recycling programs.
(g) Limitation on amount of bonds.
(1) Determination of outstanding amount.
(2) Pooled financing bond programs.
(h) Original use requirement for purposes of qualified zone property.
(i) Land.
(j) Principal user.
(1) In general.
(2) Rental of real property.
(3) Pooled financing bond program.
(k) Treatment as separately incorporated business.
(l) Substantially all.
(m) Application of sections 142 and 146 through 150.
(1) In general.
(2) Maturity limitation.
(3) Volume cap.
(4) Remedial actions.
(n) Continuing compliance and change of use penalties.
(1) In general.
(2) Coordination with deemed compliance provisions.
(3) Application to pooled financing bond and loan recycling programs.
(4) Section 150(b)(4) inapplicable.
(o) Refunding bonds.
(1) In general.
(2) Maturity limitation.
(p) Examples.
(q) Effective dates.
(1) In general.
(2) Elective retroactive application in whole.
[T.D. 8673, 61 FR 27259, May 31, 1996]
Source: view the official text
In this part (40 sections)
- 1.1374-10 · Effective date and additional rules.
- 1.1375-1 · Tax imposed when passive investment income of corporation…
- 1.1377-0 · Table of contents.
- 1.1377-1 · Pro rata share.
- 1.1377-2 · Post-termination transition period.
- 1.1377-3 · Applicability dates.
- 1.1378-1 · Taxable year of S corporation.
- 1.1374-1A · Tax imposed on certain capital gains.
- 1.1381-1 · Organizations to which part applies.
- 1.1381-2 · Tax on certain farmers' cooperatives.
- 1.1382-1 · Taxable income of cooperatives; gross income.
- 1.1382-2 · Taxable income of cooperatives; treatment of patronage…
- 1.1382-3 · Taxable income of cooperatives; special deductions for…
- 1.1382-4 · Taxable income of cooperatives; payment period for each…
- 1.1382-5 · Taxable income of cooperatives; products marketed under…
- 1.1382-6 · Taxable income of cooperatives; treatment of earnings…
- 1.1382-7 · Special rules applicable to cooperative associations exempt…
- 1.1383-1 · Computation of tax where cooperative redeems nonqualified…
- 1.1385-1 · Amounts includible in patron's gross income.
- 1.1388-1 · Definitions and special rules.
- 1.1394-0 · Table of contents.
- 1.1394-1 · Enterprise zone facility bonds.
- 1.1396-1 · Qualified zone employees.
- 1.1397E-1 · Qualified zone academy bonds.
- 1.1398-1 · Treatment of passive activity losses and passive activity…
- 1.1398-2 · Treatment of section 465 losses in individuals' title 11…
- 1.1398-3 · Treatment of section 121 exclusion in individuals' title 11…
- 1.1400L(b)-1 · (b)-1 Additional first year depreciation deduction for…
- 1.1400Z2-0 · Table of Contents.
- 1.1400Z2(a)-1 · (a)-1 Deferring tax on capital gains by investing in…
- 1.1400Z2(b)-1 · (b)-1 Inclusion of gains that have been deferred under…
- 1.1400Z2(c)-1 · (c)-1 Investments held for at least 10 years.
- 1.1400Z2(d)-1 · (d)-1 Qualified opportunity funds and qualified…
- 1.1400Z2(d)-2 · (d)-2 Qualified opportunity zone business property.
- 1.1400Z2(e)-1 · (e)-1 [Reserved]
- 1.1400Z2(f)-1 · (f)-1 Administrative rules- penalties, anti-abuse, etc.
- 1.1401-1 · Tax on self-employment income.
- 1.1402(a)-1 · (a)-1 Definition of net earnings from self-employment.
- 1.1402(a)-2 · (a)-2 Computation of net earnings from self-employment.
- 1.1402(a)-3 · (a)-3 Special rules for computing net earnings from…