Treasury Regulations (26 C.F.R.)
26 CFR § 301.7701-8
Military or naval forces and Armed Forces of the United States.
Official textecfr.govlast amended
The term “military or naval forces of the United States” and the term “Armed Forces of the United States” each includes all regular and reserve components of the uniformed services which are subject to the jurisdiction of the Secretary of Defense, the Secretary of the Army, the Secretary of the Navy, or the Secretary of the Air Force. The terms also include the Coast Guard. The members of such forces include commissioned officers and the personnel below the grade of commissioned officer in such forces.
Source: view the official text
In this part (40 sections)
- 301.7609-4 · Right to intervene; right to institute a proceeding to…
- 301.7609-5 · Suspension of periods of limitations.
- 301.7610-1 · Fees and costs for witnesses.
- 301.7611-1 · Questions and answers relating to church tax inquiries and…
- 301.7621-1 · Internal revenue districts.
- 301.7622-1 · Authority to administer oaths and certify.
- 301.7623-1 · General rules, submitting information on underpayments of…
- 301.7623-2 · Definitions.
- 301.7623-3 · Whistleblower administrative proceedings and appeals of…
- 301.7623-4 · Amount and payment of award.
- 301.7624-1 · Reimbursement to State and local law enforcement agencies.
- 301.7641-1 · Supervision of operations of certain manufacturers.
- 301.7654-1 · Coordination of U.S. and Guam individual income taxes.
- 301.7701-1 · Classification of organizations for federal tax purposes.
- 301.7701-2 · Business entities; definitions.
- 301.7701-3 · Classification of certain business entities.
- 301.7701-4 · Trusts.
- 301.7701-5 · Domestic and foreign business entities.
- 301.7701-6 · Definitions; person, fiduciary.
- 301.7701-7 · Trusts—domestic and foreign.
- 301.7701-8 · Military or naval forces and Armed Forces of the United…
- 301.7701-9 · Secretary or his delegate.
- 301.7701-10 · District director.
- 301.7701-11 · Social security number.
- 301.7701-12 · Employer identification number.
- 301.7701-13 · Pre-1970 domestic building and loan association.
- 301.7701-13A · Post-1969 domestic building and loan association.
- 301.7701-14 · Cooperative bank.
- 301.7701-15 · Tax return preparer.
- 301.7701-16 · Other terms.
- 301.7701-17T · Collective-bargaining plans and agreements (temporary).
- 301.7701-18 · Definitions; spouse, husband and wife, husband, wife,…
- 301.7701(b)-0 · (b)-0 Outline of regulation provision for section…
- 301.7701(b)-1 · (b)-1 Resident alien.
- 301.7701(b)-2 · (b)-2 Closer connection exception.
- 301.7701(b)-3 · (b)-3 Days of presence in the United States that are…
- 301.7701(b)-4 · (b)-4 Residency time periods.
- 301.7701(b)-5 · (b)-5 Coordination with section 877.
- 301.7701(b)-6 · (b)-6 Taxable year.
- 301.7701(b)-7 · (b)-7 Coordination with income tax treaties.