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Treasury Regulations (26 C.F.R.)

26 CFR § 1.1481-1

[Reserved]

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In this part (40 sections)
  1. 1.1461-3 · Withholding under section 1446.
  2. 1.1462-1 · Withheld tax as credit to recipient of income.
  3. 1.1463-1 · Tax paid by recipient of income.
  4. 1.1464-1 · Refunds or credits.
  5. 1.1471-0 · Outline of regulation provisions for sections 1471 through…
  6. 1.1471-1 · Scope of chapter 4 and definitions.
  7. 1.1471-2 · Requirement to deduct and withhold tax on withholdable…
  8. 1.1471-3 · Identification of payee.
  9. 1.1471-4 · FFI agreement.
  10. 1.1471-5 · Definitions applicable to section 1471.
  11. 1.1471-6 · Payments beneficially owned by exempt beneficial owners.
  12. 1.1472-1 · Withholding on NFFEs.
  13. 1.1473-1 · Section 1473 definitions.
  14. 1.1474-1 · Liability for withheld tax and withholding agent reporting.
  15. 1.1474-2 · Adjustments for overwithholding or underwithholding of tax.
  16. 1.1474-3 · Withheld tax as credit to beneficial owner of income.
  17. 1.1474-4 · Tax paid only once.
  18. 1.1474-5 · Refunds or credits.
  19. 1.1474-6 · Coordination of chapter 4 with other withholding provisions.
  20. 1.1474-7 · Confidentiality of information.
  21. 1.1481-1 · [Reserved]
  22. 1.1502-0 · Effective/applicability dates.
  23. 1.1502-1 · Definitions.
  24. 1.1502-2 · Computation of tax liability.
  25. 1.1502-3 · Consolidated tax credits.
  26. 1.1502-4 · Consolidated foreign tax credit.
  27. 1.1502-5 · Estimated tax.
  28. 1.1502-6 · Liability for tax.
  29. 1.1502-9 · Consolidated overall foreign losses, separate limitation…
  30. 1.1502-11 · Consolidated taxable income.
  31. 1.1502-12 · Separate taxable income.
  32. 1.1502-13 · Intercompany transactions.
  33. 1.1502-14Z · Application of opportunity zone rules to members of a…
  34. 1.1502-15 · SRLY limitation on built-in losses.
  35. 1.1502-16 · Mine exploration expenditures.
  36. 1.1502-17 · Methods of accounting.
  37. 1.1502-19 · Excess loss accounts.
  38. 1.1502-21 · Net operating losses.
  39. 1.1502-22 · Consolidated capital gain and loss.
  40. 1.1502-23 · Consolidated net section 1231 gain or loss.
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