Partnertax.ai
Start free trial →

Treasury Regulations (26 C.F.R.)

26 CFR § 1.7872-1 - 1.7872-4

§§ 1.7872-1-1.7872-4 [Reserved]

Official textecfr.govlast amended

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this part (40 sections)
  1. 1.7519-2T · Required payments—procedures and administration (temporary).
  2. 1.7519-3T · Effective date (temporary).
  3. 1.7520-1 · Valuation of annuities, unitrust interests, interests for…
  4. 1.7520-2 · Valuation of charitable interests.
  5. 1.7520-3 · Limitation on the application of section 7520.
  6. 1.7520-4 · Transitional rules.
  7. 1.7701-1 · Definitions; spouse, husband and wife, husband, wife,…
  8. 1.7701(l)-0 · (l)-0 Table of contents.
  9. 1.7701(l)-1 · (l)-1 Conduit financing arrangements.
  10. 1.7701(l)-3 · (l)-3 Recharacterizing financing arrangements involving…
  11. 1.7701(l)-4 · (l)-4 Rules regarding inversion transactions.
  12. 1.7702-0 · Table of contents.
  13. 1.7702-2 · Attained age of the insured under a life insurance contract.
  14. 1.7702B-1 · Consumer protection provisions.
  15. 1.7702B-2 · Special rules for pre-1997 long-term care insurance…
  16. 1.7703-1 · Determination of marital status.
  17. 1.7704-1 · Publicly traded partnerships.
  18. 1.7704-2 · Transition provisions.
  19. 1.7704-3 · Qualifying income.
  20. 1.7704-4 · Qualifying income—mineral and natural resources.
  21. 1.7872-1 - 1.7872-4 · §§ 1.7872-1-1.7872-4 [Reserved]
  22. 1.7872-5 · Exempted loans.
  23. 1.7872-5T · Exempted loans (temporary).
  24. 1.7872-15 · Split-dollar loans.
  25. 1.7872-16 · Loans to an exchange facilitator under § 1.468B-6.
  26. 1.7874-1 · Disregard of affiliate-owned stock.
  27. 1.7874-2 · Surrogate foreign corporation.
  28. 1.7874-3 · Substantial business activities.
  29. 1.7874-4 · Disregard of certain stock related to the domestic entity…
  30. 1.7874-5 · Effect of certain transfers of stock related to the…
  31. 1.7874-6 · Stock transferred by members of the EAG.
  32. 1.7874-7 · Disregard of certain stock attributable to passive assets.
  33. 1.7874-8 · Disregard of certain stock attributable to serial…
  34. 1.7874-9 · Disregard of certain stock in third-country transactions.
  35. 1.7874-10 · Disregard of certain distributions.
  36. 1.7874-11 · Rules regarding inversion gain.
  37. 1.7874-12 · Definitions.
  38. 1.9000-1 · Statutory provisions.
  39. 1.9000-2 · Effect of repeal in general.
  40. 1.9000-3 · Requirement of statement showing increase in tax liability.
Full table of contents →