Treasury Regulations (26 C.F.R.)
26 CFR § 1.9005-5
Terms; applicability of other laws.
All other terms which are not otherwise specifically defined shall have the same meaning as when used in the Internal Revenue Code of 1954 (or the corresponding provisions of prior law) except where otherwise distinctly expressed or manifestly intended to the contrary. Further, all provisions of law contained in the Code (or the corresponding provisions of prior law) shall apply to the extent that they can apply. Thus, all the provisions of subtitle F of the Code (and the corresponding provisions of prior law) shall apply to the extent they can apply, including the provisions of law relating to assessment, collection, credit or refund, and limitations. For purposes of this section and §§ 1.9005-1 to 1.9005-4, inclusive, the term “Act” means the Act of September 26, 1961 (Pub. L. 87-321, 75 Stat. 683).
[T.D. 6583, 26 FR 12079, Dec. 16, 1961]
Source: view the official text
In this part (40 sections)
- 1.9000-7 · Provisions for estimated tax.
- 1.9000-8 · Extension of time for making certain payments.
- 1.9001 · Statutory provisions; Retirement-Straight Line Adjustment Act…
- 1.9001-1 · Change from retirement to straight-line method of computing…
- 1.9001-2 · Basis adjustments for taxable years beginning on or after…
- 1.9001-3 · Basis adjustments for taxable years between changeover date…
- 1.9001-4 · Adjustments required in computing excess-profits credit.
- 1.9002 · Statutory provisions; Dealer Reserve Income Adjustment Act of…
- 1.9002-1 · Purpose, applicability, and definitions.
- 1.9002-2 · Election to have the provisions of section 481 of the…
- 1.9002-3 · Election to have the provisions of section 481 of the…
- 1.9002-4 · Election to pay net increase in tax in installments.
- 1.9002-5 · Special rules relating to interest.
- 1.9002-6 · Acquiring corporation.
- 1.9002-7 · Statute of limitations.
- 1.9002-8 · Manner of exercising elections.
- 1.9003 · Statutory provisions; section 4 of the Act of September 14,…
- 1.9003-1 · Election to have the provisions of section 613(c) (2) and…
- 1.9003-2 · Effect of election.
- 1.9003-3 · Statutes of limitation.
- 1.9003-4 · Manner of exercising election.
- 1.9003-5 · Terms; applicability of other laws.
- 1.9004 · Statutory provisions; the Act of September 26, 1961 (Pub. L.…
- 1.9004-1 · Election relating to the determination of gross income from…
- 1.9004-2 · Effect of election.
- 1.9004-3 · Statutes of limitation.
- 1.9004-4 · Manner of exercising election.
- 1.9004-5 · Terms; applicability of other laws.
- 1.9005 · Statutory provisions; section 2 of the Act of September 26,…
- 1.9005-1 · Election relating to the determination of gross income from…
- 1.9005-2 · Effect of election.
- 1.9005-3 · Statutes of limitation.
- 1.9005-4 · Manner of exercising election.
- 1.9005-5 · Terms; applicability of other laws.
- 1.9006 · Statutory provisions; Tax Reform Act of 1969.
- 1.9006-1 · Interest and penalties in case of certain taxable years.
- 1.9101-1 · Permission to submit information required by certain returns…
- 1.9200-1 · Deduction for motor carrier operating authority.
- 1.9200-2 · Manner of taking deduction.
- 1.9300-1 · Reduction in taxable income for housing displaced…