Partnertax.ai
Start free trial →

Treasury Regulations (26 C.F.R.)

26 CFR § 1.802(b)-1

[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. 1.752-3 · Partner's share of nonrecourse liabilities.
  2. 1.752-4 · Special rules.
  3. 1.752-5 · Applicability dates and transition rules.
  4. 1.752-6 · Partnership assumption of partner's section 358(h)(3)…
  5. 1.752-7 · Partnership assumption of partner's § 1.752-7 liability on or…
  6. 1.753-1 · Partner receiving income in respect of decedent.
  7. 1.754-1 · Time and manner of making election to adjust basis of…
  8. 1.755-1 · Rules for allocation of basis.
  9. 1.761-1 · Terms defined.
  10. 1.761-2 · Exclusion of certain unincorporated organizations from the…
  11. 1.761-3 · Certain option holders treated as partners.
  12. 1.771-1 · Effective date.
  13. 1.801-1 · Definitions.
  14. 1.801-2 · Taxable years affected.
  15. 1.801-3 · Definitions.
  16. 1.801-4 · Life insurance reserves.
  17. 1.801-5 · Total reserves.
  18. 1.801-6 · Adjustments in reserves for policy loans.
  19. 1.801-7 · [Reserved]
  20. 1.801-8 · Contracts with reserves based on segregated asset accounts.
  21. 1.802(b)-1 · [Reserved]
  22. 1.802-2 · [Reserved]
  23. 1.802-3 · Tax imposed on life insurance companies.
  24. 1.804-3 · Gross investment income of a life insurance company.
  25. 1.804-4 · Investment yield of a life insurance company.
  26. 1.806-1 - 1.806-2 · §§ 1.806-1-1.806-2 [Reserved]
  27. 1.806-3 · Certain changes in reserves and assets.
  28. 1.807-1 · Computation of life insurance reserves.
  29. 1.807-2 · Cross-reference.
  30. 1.807-3 · Reporting of reserves.
  31. 1.807-4 · Adjustment for change in computing reserves.
  32. 1.809-1 - 1.809-3 · §§ 1.809-1-1.809-3 [Reserved]
  33. 1.809-4 · Gross amount.
  34. 1.809-5 · Deductions.
  35. 1.809-6 · Modifications.
  36. 1.810-1 · [Reserved]
  37. 1.810-2 · Rules for certain reserves.
  38. 1.811-1 · Taxable years affected.
  39. 1.811-2 · Dividends to policyholders.
  40. 1.811-3 · Cross-reference.
Full table of contents →