Treasury Regulations (26 C.F.R.)
26 CFR § 1.1411-7
Exception for dispositions of interests in partnerships and S corporations. [Reserved]
Official textecfr.govlast amended
Source: view the official text
In this part (40 sections)
- 1.1402(e)-4A · (e)-4A Period for which exemption is effective.
- 1.1402(e)-5A · (e)-5A Applications for exemption from self-employment…
- 1.1402(e)(1)-1 · (e)(1)-1 Election by ministers, members of religious…
- 1.1402(e)(2)-1 · (e)(2)-1 Time limitation for filing waiver certificate.
- 1.1402(e)(3)-1 · (e)(3)-1 Effective date of waiver certificate.
- 1.1402(e)(4)-1 · (e)(4)-1 Treatment of certain remuneration paid in…
- 1.1402(e)(5)-1 · (e)(5)-1 Optional provision for certain certificates…
- 1.1402(e)(5)-2 · (e)(5)-2 Optional provisions for certain certificates…
- 1.1402(e)(6)-1 · (e)(6)-1 Certificates filed by fiduciaries or…
- 1.1402(f)-1 · (f)-1 Computation of partner's net earnings from…
- 1.1402(g)-1 · (g)-1 Treatment of certain remuneration erroneously…
- 1.1402(h)-1 · (h)-1 Members of certain religious groups opposed to…
- 1.1403-1 · Cross references.
- 1.1411-0 · Table of contents of provisions applicable to section 1411.
- 1.1411-1 · General rules.
- 1.1411-2 · Application to individuals.
- 1.1411-3 · Application to estates and trusts.
- 1.1411-4 · Definition of net investment income.
- 1.1411-5 · Trades or businesses to which tax applies.
- 1.1411-6 · Income on investment of working capital subject to tax.
- 1.1411-7 · Exception for dispositions of interests in partnerships and…
- 1.1411-8 · Exception for distributions from qualified plans.
- 1.1411-9 · Exception for self-employment income.
- 1.1411-10 · Controlled foreign corporations and passive foreign…
- 1.1441-0 · Outline of regulation provisions for section 1441.
- 1.1441-1 · Requirement for the deduction and withholding of tax on…
- 1.1441-2 · Amounts subject to withholding.
- 1.1441-3 · Determination of amounts to be withheld.
- 1.1441-4 · Exemptions from withholding for certain effectively…
- 1.1441-5 · Withholding on payments to partnerships, trusts, and estates.
- 1.1441-6 · Claim of reduced withholding under an income tax treaty.
- 1.1441-7 · General provisions relating to withholding agents.
- 1.1441-8 · Exemption from withholding for payments to foreign…
- 1.1441-9 · Exemption from withholding on exempt income of a foreign…
- 1.1441-10 · Withholding agents with respect to fast-pay arrangements.
- 1.1442-1 · Withholding of tax on foreign corporations.
- 1.1442-2 · Exemption under a tax treaty.
- 1.1442-3 · Tax exempt income of a foreign tax-exempt corporation.
- 1.1443-1 · Foreign tax-exempt organizations.
- 1.1445-1 · Withholding on dispositions of U.S. real property interests…