The index is arranged by Code section with various
identifying subheadings. Each ruling, technical advice memorandum, and Chief
Counsel advice issued under Code section 6110 is assigned a 9-digit reference
number which appears after the heading to which the ruling refers. This number
also appears on the ruling, technical advice memorandum, or Chief Counsel advice
itself and is to be used when requesting copies of individual rulings,
technical advice memoranda, or Chief Cousel advice.
The index will be cumulated on a weekly basis. A new index will be initiated each year. Each ruling,
technical advice memorandum, or Chief Counsel advice contained in this
publication is directed only to the taxpayer who requested it or with respect
to whom it is issued. Section 6110(k)(3) of the Internal Revenue Code provides
that letter rulings, technical advice memorandums, and Chief counsel advice may
not be used or cited as precedent.
Any person having questions about this publication or about
section 6110 of the Code should contact the
Chief, Disclosure and Litigation Support Branch,
CC:PA:LPD:DLS, Room 5201,
1111 Constitution Avenue N.W.,
Washington DC 20224
(202) 622-7570
UNMATCHED TRANSACTIONS
650I0710
200609024 200609024
Section 1 Tax Imposed 1.00-00
Maximum Capital Gains Rate 1.11-00
200606021 200606021
Section 29 (Section 44 Redesignated as Section 29) Credits
for Producing Fuel From a Nonconventional Source 29.00-00
200615020 200615020 200615020 200617009 200617010
Special Rules 29.04-00
200621019
Section 35 Overpayments of Tax 35.00-00
200624071 200624071
Section 40 Alcohol Used as Fuel 40.00-00
200613032 200613032
Section 41 Credit for Increasing Research Activities
41.00-00
200601013 200601014 200602019 200602025 200602026 200604022
200622006 200625003
Base Amount 41.52-00
Gross Receipts 41.52-03
200620023
Special Rules 41.55-00
Controlled Groups of Corporations 41.55-05
200620023
Trades or Businesses Under Common Control 41.55-06
200620023
Section 42 Low-Income Housing Credit 42.00-00
200624062 200624062
Applicable Percentage 42.02-00
200624062 200624062
Eligible Basis 42.04-00
Restrictions on Existing Buildings 42.04-03
200614019 200614019 200614019
Waiver for Certain Federally-Assisted Existing Buildings
42.04-07
200628003 200607013
New Building Treatment for Rehabilitation Expenses
42.05-00
Date Property is Placed in Service 42.05-03
200605004
Recapture of Credit 42.10-00
No Recapture on Disposition Where Bond Posted 42.10-05
200603007 200603007 200604011 200604012 200617003
Section 43 Enhanced Oil Recovery Credit 43.00-00
200610009 200627009
Section 45 Electricity Produced from Certain Renewable
Sources 45.00-00
200609001 200609001 200609002 200609002 200620004
Section 61 Gross Income v. Not Gross Income 61.00-00
200601006 200601007 200609014 200609014 200616031 200616031
200619001 200625006 200607015 200618025
Compensation for Services 61.09-00
Payment of Legal Fees 61.09-29
200602016 200602017
Property Transactions 61.14-00
200624003 200624003 200624004 200624004
Assignments 61.30-00
200626036 200626036
Recovery of Items Previously Deducted--Tax Benefit
61.44-00
Interest 61.44-03
200624065 200624065
Character of Income 61.49-00
200613022 200613022
Section 72 Annuities: Endowment and Life Insurance (Included
v. Not Included in Gross Income) 72.00-00
200601045 200622020
Tax on Early Distributions from Qualified Retirement Plans
72.20-00
Substantially Equal Payments 72.20-04
200601044 200628028
Annuity Contracts Not Held By Natural Persons 72.21-00
200626034 200626034
Section 83 Property Transferred in Connection With
Performance of Services 83.00-00
200618025
Certain Exchanges 83.07-00
200615007 200615007 200615007
Section 101 Certain Death Benefits (Excluded v. Not Excluded
From Gross Income) 101.00-00
Life Insurance Proceeds Payable by Reason of Death
101.01-00
Transfer for Consideration 101.01-02
200606027 200606027
Section 103 Interest on State and Local Bonds (Formerly
Interest on Certain Governmental Obligations) 103.00-00
State and Local 103.02-00
200619024
Political Subdivisions 103.02-01
200619024
Section 104 Compensation for Injuries and Sickness (Excluded
v. Not Excluded) 104.00-00
200613023 200613023 200627014
Health and Accident Insurance 104.01-00
200613023 200613023
Workmen's Compensation 104.02-00
200625030 200613007 200613007
Section 105 Accident and Health Plans (Excluded v. Not
Excluded) 105.00-00
200613023 200613023 200627014
Attributable to Employer Contributions 105.01-00
200613023 200613023
Section 106 Contribution by Employer to Accident and Health
Plans (Excluded v. Not Excluded) 106.00-00
200602006 200606007 200606007 200626027 200626027
Section 108 Income From Discharge of Indebtedness 108.00-00
200606037 200606037
Section 111 Recovery of Certain Items Previously Deducted
(Excluded v. Not Excluded) 111.00-00
200618025
Section 115 Income of States, Municipalities, etc. 115.00-00
200606007 200606007 200619014 200610001 200626027 200626027
Section 117 Qualified Scholarships 117.00-00
Limitation 117.05-00
200607017
Section 121 Exclusion of Gain from Sale of Principal Residence (Amended by
P.L. 105-34, Section 312(a)) 121.00-00
200601009 200601022 200601023 200604013 200626024 200626024
General Requirements 121.01-00
Use 121.01-03
200613009 200613009
Computation of Excludable Gain 121.01-04
200615011 200615011 200615011
Section 127 Educational Assistance Programs 127.00-00
200624059 200624059
Section 141 Private Activity Bond; Qualified Bond 141.00-00
200625024
Private Business Tests 141.01-00
Output Facilities 141.01-04
200608009
Section 142 Exempt Facility Bond 142.00-00
200616032 200616032 200616033 200616033 200628021
200628022 200628023 200628024
Qualified Residential Rental Project 142.04-00
200601021
Section 143 Mortgage Revenue Bonds; Qualified Mortgage Bond
and Qualified Veterans Mortgage Bond 143.00-00
200622047
Section 162 Trade or Business (Deductible v. Not Deductible)
162.00-00
200613022 200613022 200613034 200613034 200623003
Ordinary and Necessary (See Also Specific Headings Infra
This Section) 162.02-00
200613022 200613022
Compensation 162.07-00
Year Deductible 162.07-27
200619022
Capital v. Expense 162.26-00
200607003
Health Insurance Costs of Self Employed Individuals
162.35-00
200623001
Million Dollar Cap - Executive Employee Compensation
162.36-00
200613012 200613012
General Rules 162.36-01
200614002 200614002 200614002 200617019
Covered Employees 162.36-02
200609015 200609015
Performance-Based Compensation 162.36-04
200626012 200626012
Outside Directors 162.36-05
200622027 200618020
Disclosure to Shareholders 162.36-06
200607002 200617018
Section 163 Interest 163.00-00
200620018 200620019 200624065 200624065
Limitation on Investment Interest in General 163.03-00
200620018 200620019 200626026 200626026
Investment Interest 163.03-02
200613025 200613025
Investment Income and Expenses 163.03-03
200620018 200620019 200626026 200626026
Section 164 Taxes 164.00-00
Real Property Taxes 164.01-00
200612010
Section 165 Deductions For Losses 165.00-00
200601029
Basis 165.01-00
200611032
Section 168 Modified Accelerated Cost Recovery System 168.00-00
200625020 200626038 200626038
Property on Indian Reservations 168.31-00
200601019 200601020
Section 170 Charitable, Etc. Contributions and Gifts
170.00-00
200614030 200614030 200614030 200610017
Ordinary Income and Capital Gain Property 170.11-00
Inventory and Other Property 170.11-03
200627002
Section 171 Amortization of Bond Premium 171.00-00
Tax-Exempt Bonds 171.07-00
200627006
Section 172 Net Operating Loss Deductions (Deductible v. Not
Deductible) 172.00-00
Computing Net Operating Loss 172.02-00
200622045
Specified Business 172.03-00
200622045
Section 197 Amortization of Goodwill & Certain Other
Intangibles 197.00-00
200614001 200614001 200614001 200616015 200616015
Section 213 Medical, Dental, etc., Expenses 213.00-00
Medical Care 213.05-00
200603025 200603025
Section 216 Deduction Of Taxes, Interest, And Business
Depreciation By Cooperative Housing Corporation Tenant-Stockholder 216.00-00
200602030 200612010
Section 263 Capital Expenditures (Deductible v. Not
Deductible) 263.00-00
200607003
Section 263A Capitalization and Inclusion in Inventory Costs
of Certain Expenses 263A.00-00
200607021 200613033 200613033
Capitalization of Costs 263A.03-00
200613033 200613033
Direct Costs 263A.03-01
200609018 200609018 200624066 200624066
Indirect Costs 263A.03-02
200609018 200609018 200613033 200613033
Allocation Methods 263A.04-00
200614005 200614005 200614005 200607021
Administrative, Service, or Support Activities Allocation
Methods 263A.04-04
200609018 200609018 200624067 200624067 200626044 200626044
Simplified Production Method 263A.04-05
200607021
Simplified Resale Method 263A.04-06
200614005 200614005 200614005
Transition Rules 263A.06-00
Rules for Changing a Method of Accounting 263A.06-05
200626044 200626044
Change in Method of Accounting under Section 263A
263A.07-00
200607021 200626044 200626044 200627025
Section 264 Amounts Paid in Connection With Insurance
(Deductible v. Not Deductible) 264.00-00
Allocation of Interest Expense to Policy Cash Values 264.05-00
200627021
Section 267 Losses, Expenses, and Interest With Respect to
Transactions Between Related Parties 267.00-00
200617036
Relationships 267.03-00
Controlled Corporations 267.03-02
200617036
Special Rules for Pass-Thru Entities 267.06-00
Partnerships 267.06-01
200617036
Special Rules Applicable to Controlled Groups: In General
267.07-00
Deferral of Loss from Sale or Exchange Between Members
267.07-02
200617036
Nonapplicability of Loss Deferral Rules in Certain Cases
267.07-03
200611032
Section 280G Golden Parachute Payments 280G.00-00
Definitions 280G.01-00
Disqualified Individual 280G.01-04
200607006
Section 301 Distributions of Property 301.00-00
200608018 200610007 200618009
Dividend in Property 301.01-00
200618009
Section 302 Distributions in Redemption of Stock 302.00-00
Redemption from Noncorporate Shareholder in Partial
Liquidation 302.04-00
200626016 200626016
Section 304 Redemption Through Use of Related Corporations
304.00-00
200613026 200613026
Acquisition by Subsidiary 304.01-00
200611004
Section 305 Distributions of Stock and Stock Rights (301
Distribution v. Tax Free Distribution) 305.00-00
200615024 200615024 200615024 200618009
Stock Dividends 305.01-00
200615024 200615024 200615024 200618009
Stock Rights 305.02-00
200615024 200615024 200615024
Disproportionate Distributions 305.04-00
200615024 200615024 200615024
Definitions 305.07-00
Rights to Acquire Stock 305.07-01
200618008
Deemed Distributions 305.13-00
200615024 200615024 200615024
Section 311 Taxability of Corporation on Distribution
311.00-00
200602005
Section 317 Other Definitions 317.00-00
Redemption of Stock v. Not a Redemption 317.02-00
200625025
Section 331 Gain or Loss to Shareholders in Corporate
Liquidations 331.00-00
200606009 200606009
Section 332 Complete Liquidation of Subsidiaries 332.00-00
200617024
Nonrecognition of Gain or Loss 332.01-00
200611004 200617024
Within One Year 332.02-00
200603016 200603016
More Than One Year 332.03-00
200617024
Debts of Parent to Subsidiary 332.07-00
200617024
Section 336 Gain or Loss Recognized on Property Distributed
in Complete Liquidation 336.00-00
200606009 200606009
Section 337 Gain or Loss on Sale or Exchange in Connection With
Certain Liquidations (UIL for
Transaction Prior to 1986 Act Effective Dates) 337.00-00
Section 332 Liquidations 337.10-00
200602005
Loss Disallowance 337.16-00
200610006 200610011 200610012 200610013 200610014 200610015
Section 338 Certain Stock Purchases Treated as Asset
Acquisitions 338.00-00
Express Election 338.01-00
Time in which Election must be made 338.01-02
200615014 200615014 200615014
Section 351 Transfer to Corporation Controlled by Transferor
351.00-00
200610007 200613027 200613027 200627022
Control v. No Control by Transferor 351.01-00
200611004
Section 355 Distribution of Stock and Securities of a
Controlled Corporation 355.00-00
200606022 200606022 200616003 200616003 200620002 200622038
200624001 200624001 200628002 200618016 200626011 200626011
200626016
Spin-Off 355.01-00
200603016 200603016 200604016 200611002 200611003 200611006
200614023 200614023 200620002 200608016
Split-Off 355.01-01
200622035 200608016 200610004 200610005 200613019 200613019
200618011 200618016
Active Business 355.03-00
200622038 200618016
Section 367 Foreign Corporations 367.00-00
Transfers of Intangible Property to Foreign Corporations Under
Section 367(d) 367.30-00
200610019
Section 368 Definitions Relating to Corporate
Reorganizations 368.00-00
200620002 200622038
Statutory Merger or Consolidation (Type "A")
368.01-00
Using Stock of Corporation Controlling Acquiring
Corporation 368.01-01
200613011 200613011
Stock for Property (Type "C") 368.03-00
200622021 200622022 200621011 200621012
Substantially All the Property 368.03-01
200622021 200622022 200621011 200621012
Assets for Control of Transferee (Type "D")
368.04-00
200603016 200603016 200611002 200611003 200611006 200614023
200614023 200620002 200622035 200624001
200628002 200610004
200610005 200618011 200618021 200626011 200626011
Recapitalization (Type "E") 368.05-00
200613011 200613011
Change in Identity, etc. (Type "F") 368.06-00
200622025 200608018 200610007 200613011 200613011 200626037
200626037
Plan of Reorganization 368.09-00
200611007
Transactions Involving Two or More Investment Companies
368.13-00
200622021 200622022 200621011 200621012
Section 382 Limitation on Net Operating Loss Carry-forwards
and Built-in Losses Following Ownership Changes 382.00-00
200605003 200622013 200618022
Ownership Change 382.07-00
200622013
Owner Shift 382.07-02
200622013
Operating Rules 382.12-00
Fluctuation in Value 382.12-06
200622011
Controlled Groups 382.12-16
200603012 200603012 200603013 200603013 200603014 200603014
200603015 200604018 200622031 200613024 200613024
Section 401 Qualified Pension, Profit-Sharing, and Stock
Bonus Plan 401.00-00
200602045 200602046 200604036 200604039 200614029 200614029
200614029
Discrimination as to Contributions or Benefits (See Also
401.29-01, 401.20-00, 414.00-00)
401.04-00
Discrimination on Termination or Curtailment 401.04-01
200606051 200606051
Required Distributions 401.06-00
In General 401.06-01
200610026 200610027
Employee Dies Before Entire Interest Distributed 401.06-02
200607031 200608032 200610026 200610027
Section 402 Taxability of Beneficiary of Employee's Trust
(Time and Manner of Taxation) 402.00-00
200601046 200602047 200604039 200606053 200606053 200614027
200614027
200614027 200615031 200615031 200615031 200625038 200625040 200628026
200628033 200613037 200613037 200617039 200618025
200618028 200618032
200621020
Amounts Distributed or Made Available to Beneficiary
402.06-00
200602045
Exception for Qualified Cash or Deferred Arrangements
402.06-01
200602045
Unrealized Appreciation of Employer's Securities 402.07-00
200615007 200615007 200615007
Rollover Contributions 402.08-00
200602044 200602053 200617037
Section 404 Deduction for Contributions of Employer to an
Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan
(Deduct. v. Not Deduct.) 404.00-00
200602046
Foreign Situs Trust 404.03-00
200602046
Combination Plans 404.05-00
200612018
Year of Deduction 404.11-00
200604040 200610016
Section 408 Individual Retirement Accounts 408.00-00
200603032 200603032 200605017 200611039 200624070 200624070
200625037
200628030 200628031 200628032 200628034 200608028
200608029 200608033
200618026 200618030
Exclusive Benefit of Individual or His Beneficiary
408.01-00
200611037 200615032 200615032 200615032
Rollover Contributions 408.03-00
200601041 200601042 200602049 200602050 200602051 200602052
200603032
200603032 200603033 200603033 200603034 200603034 200603035
200603035
200603037 200603037 200603038 200603038 200604038 200605016
200605019
200606050 200606050 200606052 200606052 200606054 200606054
200606055
200606055 200609019 200609019 200609020 200609020 200609022
200609022
200609023 200609023 200611038 200611040 200611041 200614028
200614028
200614028 200615028 200615028 200615028 200615029 200615029
200615029
200615030 200615030 200615030 200615033 200615033 200615033
200622056
200625039 200628029 200628032 200628036 200607030
200607031 200608025
200608026 200608027 200608028 200608029 200608031 200608032
200608034
200608035 200608036 200610028 200610030 200613035 200613035
200613036
200613036 200617040 200618027 200618029 200618033 200621021
Distributions 408.06-00
200608032
Section 412 Minimum Funding Standards 412.00-00
200618031
Minimum Funding Waiver 412.06-00
200601040 200601043 200602048 200603039 200603039 200604037
200619025
200622057 200622058 200628035 200607029 200608024
200610024 200621022
Section 414 Definitions and Special Rules 414.00-00
Church Plan 414.08-00
200610023
Section 415 Limitations on Benefits and Contributions Under
Qualified Plans 415.00-00
200601046 200605018 200617038
Section 444 Election of Taxable Year Other Than Required
Year 444.00-00
Procedural Requirements for Making Election 444.03-00
200612010 200612011 200616007 200616007 200616028 200616028
200617028
200617029 200617030 200617031
Section 446 General Rule for Methods of Accounting
(Permissible v. Not Permissible) 446.00-00
Clearly v. Not Clearly Reflecting Income 446.01-00
200603027 200603027 200605011
Change of Methods (Permissible v. Not Permissible)
446.04-00
200610016
Consent Needed 446.04-03
200619023
Method of Accounting; Change of Method; Accrual to Cash
(Overall) 446.14-00
200612009
Section 448 Limitation on Use of Cash Method of Accounting
448.00-00
Qualified Personal Service Corporation Exception 448.04-00
Function Test 448.04-01
200606020 200606020
Section 451 General Rule for Taxable Year of Inclusion (Year
Received v. Not Year Received) 451.00-00
200601005 200619020 200622046
Claim of Right 451.02-00
200601005
Prepaid and Advance Income 451.13-00
Services (Rev. Rul. 71-21) 451.13-01
200605011 200618007
Section 453 Installment Method (Available v. Not Available)
453.00-00
200627012
Revocation of Elections 453.08-00
200627012
Contingent Payment Sales 453.09-00
Alternative Basis Recovery 453.09-01
200603017 200603017
Section 457 Deferred Compensation Plans of State and Local
Governments and Tax Exempt Organizations 457.00-00
Eligible Deferred Compensation Plan Defined 457.05-00
State 457.05-02
200626015 200626015
Section 461 General Rule for Taxable Year of Deduction (Year
Paid v. Not Year Paid) 461.00-00
200623003
Accrual Method 461.01-00
200619022
Section 468A Special Rules for Decommissioning Cost
468A.00-00
Ruling Amount 468A.04-00
Revised Schedules 468A.04-02
200611005 200612007 200607008 200607009 200607010 200613017
200613017
Nuclear Power Plant 468A.06-00
Disposition of Interest 468A.06-03
200602028 200602029
Section 468B Special Rules For Designated Settlement Funds
468B.00-00
200623003
In General 468B.01-00
200609014 200609014 200610003 200618014
Taxation of Designated Settlement Funds 468B.02-00
200602016 200602017
Section 469 Passive Activity Losses and Credits Limited
469.00-00
Passive Activity Defined 469.03-00
Generally 469.03-01
200608002 200608003
Definition of Activity 469.03-03
200606016 200606016 200606017 200606017
Section 471 General Rule for Inventories 471.00-00
200607021
Inventories at Cost 471.03-00
Discounts 471.03-02
200605010 200624066 200624066
Items Includible v. Not Includible in Inventory 471.09-00
200607021
Full Absorption Method (See Also 263A) 471.11-00
200607021
Change in Inventory Method 471.12-00
200607021
Section 472 Last-In, First-Out Inventories 472.00-00
Election 472.01-00
Adjustments Incident to Change 472.01-01
200624066 200624066
Dollar Value Method 472.08-00
Principle for Establishing Pools 472.08-01
200603027 200603027
Section 482 Allocation of Income and Deductions Among
Taxpayers 482.00-00
Control 482.02-00
200619023
Section 483 Interest on Certain Deferred Payments 483.00-00
Change in Contract Terms 483.03-00
200628027
Section 501 Exemption From Tax on Corporations, Certain
Trusts, etc. (Exempt v.Not Exempt) 501.00-00
200601034 200602036 200605012 200606041 200606041 200606043
200606043
200606044 200606044 200611035 200614031 200614031 200614031
200622055
200625042 200625043 200625044 200628041 200610021
200610029
Title-Holding Company 501.02-00
200621031
Religious, Charitable, etc., Institutions and Community
Chest 501.03-00
200606042 200606042 200611033 200620001 200621025
Employee Benefit Organization (See Also 0501.09-00)
501.03-01
200606040 200606040 200606045 200606045 200606049 200606049
200615027
200615027 200615027
Unincorporated Associations 501.03-04
200621023 200621024
Corporations 501.03-05
200606039 200606039
Educational Organizations 501.03-08
200601030 200614030 200614030 200614030 200620001 200610022
200621026
Hospitals and Health Clinics (See Also 0501.06-03) 501.03-11
200622049 200622050 200622051 200622059
Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 501.03-15
200628039
Research Organizations 501.03-21
200601030
Scientific Organizations 501.03-24
200601030
Lessening the Burdens of Government 501.03-33
200606047 200606047 200611033
Civic Leagues and Social Welfare Groups (See Also
0501.03-25) 501.04-00
200624068 200624068
Business Leagues, Chambers of Commerce, Real Estate
Boards, or Boards of Trade
501.06-00
200601032 200601035
Performance of Particular Services for Members 501.06-01
200601032 200606046 200606046
Conduct of Business for Profit 501.06-02
200601032
Social Clubs 501.07-00
200622052
Profit v. Not for Profit 501.07-01
200606048 200606048 200624069 200624069 200628040
Business with Nonmembers 501.07-05
200622052
Voluntary Employees' Beneficiary Associations (See Also
0501.03-01) 501.09-00
Permissible Benefits 501.09-01
200602037 200602038
Inurement 501.09-03
200602037 200602038
Local Benevolent Life Insurance Associations, etc.
501.12-00
Mutual or Cooperative Telephone Companies 501.12-02
200601031
Mutual or Cooperative Electric Companies 501.12-03
200602035 200602043 200625033
Insurance Companies or Associations With Net Written
Premiums of $350,000 Or Less
501.15-00
200603030 200603030
Supplemental Unemployment Benefit Trusts 501.17-00
200608023
Organization of Past or Present Armed Forces Members
501.19-00
200621027
Section 501(c)(25) Organizations 501.25-00
200615026 200615026 200615026
Private v. Public Interest Served 501.33-00
200625036
Legislative and Political Propaganda Activities 501.38-00
200625036
Section 503 Requirements for Exemption (Exempt v. Not
Exempt) 503.00-00
200602039 200602040 200602041
Section 507 Termination of Private Foundation Status
507.00-00
200614032 200614032 200614032 200607027
Aggregate Tax Benefit 507.07-00
200616008 200616008
Section 509 Private Foundation Defined 509.00-00
200602039 200602040 200602041 200610021
Exceptions to Private Foundation Status 509.02-00
Supporting Organizations 509.02-02
200614030 200614030 200614030
Section 511 Tax on Unrelated Business Income of Charitable,
etc, Organizations (Taxable v. Not Taxable) 511.00-00
200602039 200602040 200602041
Section 512 Unrelated Business Taxable Income (Taxable v.
Not Taxable) 512.00-00
200605013 200625034 200625035
Exception, Additions, and Limitations on Unrelated Income
512.01-00
200602039 200602040 200602041 200619024
Rents and Royalties 512.01-01
200601033 200610022
Partnerships 512.02-00
200605013
Definitions 512.09-00
General 512.09-01
200606042 200606042
Section 513 Unrelated v. Not Unrelated Trade or Business
513.00-00
200621027
Sales and Service to Public 513.04-00
200628039
Section 529 Qualified State Tuition Programs 529.00-00
200621033
Section 562 Dividends Eligible v. Not Eligible for
Dividends-Paid Deduction 562.00-00
General Rule 562.01-00
200604008
Preferential Dividends 562.03-00
200625025
Section 642 Special Rules for Credits and Deductions 642.00-00
Charitable Deduction 642.03-00
200616009 200616009
Paid or Permanently Set Aside 642.03-03
200617001
Pooled Income Funds 642.03-06
200608002 200608003
Section 643 Definitions Applicable to Subparts A, B, C, and
D 643.00-00
Distributable Net Income 643.01-00
200617004
Multiple Trusts 643.06-00
200604015
Section 661 Deduction for Estates and Trusts Accumulating
Income or Distributing Corpus 661.00-00
200607015 200618003
Section 663 Special Rules Applicable to Sections 661 and 662
663.00-00
65-Day Rule 663.04-00
200602009 200617015
Section 664 Charitable Remainder Trusts 664.00-00
200605001
Definitions 664.03-00
Charitable Remainder Annuity Trust 664.03-01
200605001 200617026
Charitable Remainder Unitrust 664.03-02
200601003 200601024 200616008 200616008 200628025
Section 671 Trust Income, Deductions, and Credits
Attributable to Grantors and Others As Substantial Owners 671.00-00
200612002
Persons Treated as Grantors 671.02-00
200606027 200606027
Section 677 Income for Benefit of Grantor 677.00-00
200603040 200606006 200606006 200618025
Discharge of Obligation of Grantor or Spouse 677.04-00
200627003
Section 678 Person Other Than Grantor Treated as Substantial
Owner 678.00-00
200603040 200606006 200606006
Section 691 Recipients of Income in Respect of Decedents
691.00-00
200617020 200618023
Includibility of Item as Income in Respect of Decedent
Generally 691.01-00
200624065 200624065
Section 701 Partners, Not Partnerships, Subject to Tax
701.00-00
Partnership ISP - Subchapter K Anti-Abuse Rule Regulation
Section 1.701-2 701.01-00
200613031 200613031
Section 708 Continuation of Partnership 708.00-00
Termination 708.01-00
200606009 200606009
Section 721 Nonrecognition of Gain or Loss on Contributions
721.00-00
200606009 200606009
Section 722 Basis of Contributing Partner's Interest
722.00-00
200606009 200606009
Section 723 Basis of Property Contributed to Partnership
723.00-00
200606009 200606009
Section 731 Extent of Recognition of Gain or Loss on
Distribution 731.00-00
200627013
Section 754 Manner of Electing Optional Adjustment to Basis
of Partnership Property 754.00-00
200616023 200616023
Timeliness of Election 754.02-00
200606004 200606004 200614008 200614008 200614008 200615015
200615015
200615015 200616001 200616001 200626003 200626003
Section 761 Terms Defined 761.00-00
200606035 200606035
Section 817 Treatment of Variable Contracts 817.00-00
200607011 200613028 200613028
Section 831 Tax On Insurance Companies Other Than Life
Insurance Companies 831.00-00
200628004 200628017
Section 832 Insurance Company Taxable Income 832.00-00
Expenses Incurred 832.09-00
200610016
Section 833 Treatment of Blue Cross Blue Shield
Organizations 833.00-00
Special Deduction 833.02-00
200607020
Organizations Subject to Sec. 833 833.03-00
Material Change in Operations Existing Blue Cross or Blue
Shield Organizations 833.03-03
200607020
Section 851 Definition of Regulated Investment Company
851.00-00
Gross Income Requirement 851.02-00
200602032 200628001
Section 856 Definition of Real Estate Investment Trust
856.00-00
200624063 200624063
Income Requirements 856.01-00
200614024 200614024 200614024
Other Requirements 856.03-00
200620014
Section 857 Taxation of Real Estate Investment Trusts and
Their Beneficiaries 857.00-00
200615013 200615013 200615013
Section 861 Income From Sources Within the U.S. 861.00-00
Allocation and Apportionment of Deductions (In General)
861.08-00
Research and Experimental Expenditures -- Allocation
861.08-05
200615034 200615034
Research and Experimental Expenditures -- Apportionment --
Gross Income Method 861.08-07
200615034 200615034
Section 862 Income From Sources Without U.S. 862.00-00
200620016
Section 871 Tax on Nonresident Alien Individuals 871.00-00
200620016
Section 877 Expatriation to Avoid Tax 877.00-00
Principal Purpose--the Avoidance of Tax 877.01-00
200602003
Section 892 Income of Foreign Governments and of
International Organizations 892.00-00
Foreign Governments Qualifying For Exemption Under Section
892 892.01-00
Pension Trusts 892.01-03
200619019
Section 894 Income Affected by Treaty 894.00-00
200620017
Dividends 894.02-00
200626009 200626009
Section 897 Disposition of Investment in United States Real Property 897.00-00
200602011
Distributions of U.S.
Real Property Interest By Foreign Corporation 897.05-00
200609017 200609017 200612003
Section 901 Taxes of Foreign Countries and of Possessions of
U.S. 901.00-00
Allowance of Credit 901.01-00
Definition of Income Tax 901.01-03
200622044
Minimum Holding Period 901.10-00
200612013 200622044
Denial of Credit with Respect to Certain Abusive
Transactions 901.11-00
200620022
Section 927 Other Definitions and Special Rules 927.00-00
Definition of Export Property 927.01-00
200622048
Section 932 Coordination of United States and Virgin Islands Income Taxes 932.00-00
200624002 200624002
Section 953 Insurance Income 953.00-00
Election by Foreign Insurance Company to be Treated as
Domestic Corporation 953.06-00
200614004 200614004 200614004 200622003 200622017 200617033
200621013
Section 985 Functional Currency 985.00-00
200625019
Section 992 Requirements of a Domestic International Sales
Corporation 992.00-00
Election 992.02-00
200620015 200622026
Section 1001 Determination of Amount of and Recognition of
Gain or Loss 1001.00-00
200601012 200602031 200604015 200604033 200606027 200606027
200609003
200609003 200615006 200615006 200615006 200619001 200620021
200622004
200622009 200622010 200622042 200624003 200624003 200624004
200624004
200608007 200617001 200617002 200618003 200621001 200621005
200621006
200621016 200627008
Amount Realized 1001.02-00
Property Differing Materially 1001.02-07
200607015
Section 1011 Adjusted Basis for Determining Gain or Loss
1011.00-00
Allocation of Basis 1011.01-00
200611032
Section 1015 Basis of Property Acquired by Gift or Transfer
in Trust 1015.00-00
200601012 200604015 200617002
Section 1031 Exchange of Property Held for Productive Use or
Investment 1031.00-00
Like Kind Property 1031.02-00
200602034
Multi-Party Exchanges 1031.06-00
200616004 200616004
Section 1032 Exchange of Stock for Property (Recognition v.
Nonrecognition) 1032.00-00
200615007 200615007 200615007
Section 1033 Involuntary Conversion 1033.00-00
General Rule 1033.01-00
200625032
Definition of Involuntary Conversion Events 1033.02-00
200627024
Property Similar or Related in Service or Use 1033.03-00
200627024
Section 1035 Exchanges of Insurance Policies 1035.00-00
200622020
Section 1041 Transfers of Property Between Spouses or Incident
to Divorce 1041.00-00
Transfers Incident to Divorce 1041.01-00
200616008 200616008
Section 1045 Rollover of Gain from One Qualified Business
Stock to Another 1045.00-00
200604004
Section 1058 Transfer of Securities Under Certain Agreements
1058.00-00
In General 1058.01-00
200604033
Section 1081 Nonrecognition of Gain or Loss on Exchanges or
Distributions in Obedience to Orders of S.E.C. 1081.00-00
200609004 200609004
Section 1082 Basis for Determining Gain or Loss 1082.00-00
200609004 200609004
Section 1083 Definitions 1083.00-00
200609004 200609004
Section 1202 50-Percent Exclusion for Gain from Certain
Small Business Stocks 1202.00-00
200609024 200609024
Section 1211 Limitation on Capital Losses 1211.00-00
200609024 200609024
Section 1223 Holding Period of Capital Assets 1223.00-00
200601012 200604015 200617002
Section 1239 Gain from Sale of Depreciable Property Between Certain Related Taxpayers
1239.00-00
200602018
Section 1286 Tax Treatment of Stripped Bonds 1286.00-00
200624005 200624005
Section 1295 Qualified Electing Fund 1295.00-00
Time For Making Election 1295.02-00
Retroactive Elections 1295.02-02
200615012 200615012 200615012
Section 1296 Passive Foreign Investment Company 1296.00-00
200604007
Section 1297 Special Rules 1297.00-00
200604020
Section 1361 Definitions 1361.00-00
Small Business Corporation v. Not a Small Business
Corporation 1361.01-00
Shareholder Not an Individual or Permitted Trust or Estate
1361.01-02
200614023 200614023 200614023
More than One Class of Stock 1361.01-04
200622025 200617006
Certain Trusts Permitted as Shareholders 1361.03-00
Qualified Subchapter S Trusts 1361.03-02
200616024 200616024 200607001 200617012
Qualified Subchapter S Subsidiary 1361.05-00
200614023 200614023 200614023 200625022
Section 1362 Election by Small Business Corporation
1362.00-00
200620013 200627001
Eligible v. Ineligible 1362.01-00
200620013
Shareholder Consent 1362.01-01
200620006 200607004
Election After Termination 1362.01-02
200602021 200614003 200614003 200614003 200615016 200615016
200615016
Late Elections 1362.01-03
200601004 200601018 200602001 200602010 200602012 200602013
200602020
200602022 200604021 200605006 200605007 200605008 200605009
200606005
200606005 200606015 200606015 200606023 200606023 200606025
200606025
200606028 200606028 200606032 200606032 200606033 200606033
200612004
200612005 200612006 200612008 200612011 200612014 200614003
200614003
200614003 200614026 200614026 200614026 200615003 200615003
200615003
200615004 200615004 200615004 200615005 200615005 200615005
200615021
200615021 200615021 200615022 200615022 200615022 200616002
200616002
200616006 200616006 200616011 200616011 200616013 200616013
200616014
200616014 200616018 200616018 200616019 200616019 200616020
200616020
200616021 200616021 200616027 200616027 200616029 200616029
200619017
200620007 200622002 200622007 200622008 200622012 200622014
200622018
200622023 200622033 200622034 200622036 200622037 200622039
200622040
200622041 200624058 200624058 200624060 200624060 200625001
200625023
200628006 200628015 200608005 200608020 200610010
200613008 200613008
200613013 200613013 200617021 200617025 200617027 200617032
200617034
200618015 200618019 200618024 200621014 200623064 200626001
200626001
200626029 200626029 200626031 200626031 200626032 200626032
200626039
200626039 200626040 200626040
Termination of Election 1362.02-00
Passive Investment Income 1362.02-03
200628005 200618012
Inadvertent Terminations 1362.04-00
200602014 200602015 200602024 200603010 200603010 200605005
200606010
200606010 200606011 200606011 200606012 200606012 200606013
200606013
200606014 200606014 200606026 200606026 200619018 200620005
200622019
200628014 200607001 200607004 200608010 200610002
200613008 200613008
200613018 200613018 200617012 200618002 200618012 200621003
200621008
200621009 200626025 200626025 200627010
Section 1366 Pass-Thru of Items to Shareholders 1366.00-00
200619021
Section 1367 Adjustment to Basis of Stock of, and
Indebtedness Owing, Shareholders 1367.00-00
200619021
Section 1374 Tax Imposed On Certain Built-In Gains (for
Corporations Electing S Status After 12/31/86) 1374.00-00
200618021
Section 1381 Organizations to Which Part Applies 1381.00-00
200625021 200627007
Section 1388 Definitions; Special Rules 1388.00-00
200625021 200627007
Section 1441 Withholding of Tax on Nonresident Aliens
(Required v. Not Required) 1441.00-00
200620016
Section 1445 Withholding of Tax on Dispositions of United States Real Property Interests (See Also
897.00-00). 1445.00-00
200602023
Special Rules For Distributions by Corporations,
Partnerships, Trusts and Estates
1445.07-00
Notice of Nonrecognition Transfer (See Also 1445.02-11).
1445.07-02
200602023
Section 1502 Regulations Governing Consolidated Returns (May
v. May Not File Consolidated Returns) 1502.00-00
200603009 200603009
Intercompany Transactions 1502.13-00
Anti-Avoidance 1502.13-03
200611032
Consolidated Net Operating Loss Deduction 1502.21-00
200601017 200625026
Filing Requirements 1502.75-00
200601001 200603009 200603009 200625028 200607007
When Group Remains in Existence 1502.75-10
200603009 200603009
Application of Section 382 with Respect to a Consolidated
Group 1502.98-00
Apportionment 1502.98-05
200622032
Section 1503 Computation and Payment of Taxes 1503.00-00
Dual Consolidated Loss 1503.04-00
200612012
Dual Resident Corporation 1503.04-04
200603003 200603003 200604009 200604010 200609012 200609012
200611008
200622016 200625005 200625012 200625015 200625016 200625017
200625018
200610008 200613014 200613014 200613015 200613015 200613016
200613016
200613029 200613029 200617007 200617016 200617023 200618013
200621004
200621007 200623004 200626020 200626020 200626028 200626028
200626033
200626033 200626041 200626041 200627004 200627011
Section 1504 Definitions 1504.00-00
200601015 200601016 200604017 200607012 200608014
Section 2001 Imposition and Rate of Tax 2001.00-00
200607015
Section 2014 Credit for Foreign Death Taxes 2014.00-00
Limitations of Credit 2014.01-00
200627016
Section 2032A Valuation of Farm Real Property 2032A.00-00
200602007
Recapture 2032A.05-00
200608012
Section 2033 Property in Which Decedent Had an Interest
2033.00-00
200603040 200606006 200606006
Section 2035 Adjustments for Certain Gifts Made Within 3
Years of Decedent's Death 2035.00-00
200603002 200603002 200617008
Inclusion of Certain Property in Gross Estate 2035.01-00
200615025 200615025 200615025
Section 2036 Transfers With Retained Life Estate (Included
v. Not Included in Gross Estate) 2036.00-00
200602031 200603040 200606006 200606006 200615025 200615025
200615025
200619001
Section 2037 Transfers Taking Effect at Death (Included v.
Not Included in Gross Estate) 2037.00-00
200619001
Section 2038 Revocable Transfers (Included v. Not Included
in Gross Estate) 2038.00-00
200603040 200606006 200606006 200615025 200615025 200615025
200619001
Section 2041 Powers of Appointment (Included v. Not Included
in Gross Estate) 2041.00-00
200604028 200615025 200615025 200615025 200619001
Special Powers 2041.04-00
200604025 200604026
Section 2042 Proceeds of Life Insurance (Included v. Not
Included in Gross Estate) 2042.00-00
200615025 200615025 200615025 200617008
Section 2044 Certain Property for which Marital Deduction
was Previously Allowed 2044.00-00
200628007
Inclusion of Property in which Decedent had Qualifying
Income Interest for Life 2044.01-00
200602031 200602033
Section 2055 Transfers for Public, Charitable, and Religious
Uses(Deductible v. Not Deductible) 2055.00-00
200602031 200605001 200616026 200616026
Charitable and Noncharitable Interest (Tax Reform Act of
1969) 2055.12-00
200605001
Guaranteed Annuity Lead Interest 2055.12-07
200605001
Reformations of Nonqualifying Interests 2055.12-10
200605001 200622005
Section 2056 Bequests, etc., to Surviving Spouse (Marital
Deduction v. No Marital Deduction) 2056.00-00
200603004 200603004 200626002 200626002 200627016
Terminable Interests 2056.01-00
200608019
Qualified Terminable Interest Property 2056.07-00
200628007 200618018
Effective Election 2056.07-01
200612001
Section 2057 Sales of Certain Employer Securities (Repealed
1989) 2057.00-00 R
200602007
Section 2101 Tax Imposed v. Not Imposed on Estates on
Nonresidents Not Citizens 2101.00-00
200603011 200603011
Section 2207 Liability of Recipient of Property Over Which
Decedent Had Power of Appointment 2207.00-00
Recovery From Surviving Spouse - Limitation on Amount of
Recovery 2207.02-00
200628007
Section 2207A Right of Recovery in the Case of Certain
Marital Deduction Property 2207A.00-00
200604006
Section 2209 Certain Residents of Possessions Considered
NonresidentD Not Citizens of the United States 2209.00-00
200603011 200603011
Section 2501 Imposition of Gift Tax (Imposed v. Not Imposed)
2501.00-00
200604028 200609003 200609003 200615006 200615006 200615006
200622009
200607015 200617002 200627008
Gift v. Not a Gift 2501.01-00
200601012 200612002 200619001 200620021 200622004 200622010
200622042
200624003 200624003 200624004 200624004 200618003 200621001
200621005
200621006 200621016
Section 2503 Taxable Gifts (Annual Exclusion Allowed v. Not
Allowed) 2503.00-00
Present v. Future Interests 2503.03-00
200608011
Exclusion for Certain Transfers for Educational Expenses
or Medical Expenses 2503.12-00
200602002
Section 2511 Transfers in General (Gift v. Not a Gift)
2511.00-00
200617002
Gifts Indirectly Made 2511.04-00
200608011
Contribution to Corporation 2511.12-00
200608011
Section 2512 Valuation of Gifts 2512.00-00
200603002 200603002 200603040 200606006 200606006
Section 2513 Gifts by Husband or Wife to Third Party (Gift
Splitting) (Allowed v. Not Allowed) 2513.00-00
200616022 200616022
Section 2514 Powers of Appointment (Transfer v. Not a
Transfer) 2514.00-00
200615025 200615025 200615025 200619001
Section 2516 Certain Property Settlements (Exempt v. Not
Exempt >From Gift Tax) 2516.00-00
Settlement of Marital or Property Rights 2516.01-00
Divorce Within Required Period 2516.01-03
200616008 200616008
Section 2518 Disclaimers 2518.00-00
200616026 200616026 200618017 200626002 200626002
Requirements for a Qualified Disclaimer 2518.01-00
200604003
Section 2519 Disposition of Certain Life Estates 2519.00-00
200602031 200602033 200604006 200628007
Section 2523 Gift to Spouse (Marital Deduction Allowed v.
Not Allowed) 2523.00-00
200604028
Section 2601 Tax On Generation Skipping Transfers 2601.00-00
200601010 200615006 200615006 200615006 200616024 200616024
200619001
200619015 200620011 200620012 200620021 200622004 200622009
200622010
200622042 200625013 200608007 200621001 200621005 200621006
200621016
200627008
Exceptions 2601.03-00
Irrevocable Trusts 2601.03-01
200603022 200603022 200604025 200604026 200624003 200624003
200624004
200624004 200608001 200617001 200618004 200627005
Transitional Rules 2601.04-00
200604015
Wills or Revocable Trusts Executed Before October 22, 1986 2601.04-01
200601012 200609003 200609003 200615001 200615001 200615001
200607015
Section 2632 Special Rules for Allocation of GST Exemption
2632.00-00
200614025 200614025 200614025 200622015 200613006 200613006
200613021
200613021 200618005 200626007 200626007
Time and Manner of Allocation 2632.01-00
200604005 200606002 200606002 200606034 200606034 200627017
200627018
Section 2642 Inclusion Ratio 2642.00-00
200604002 200622015 200622029 200622030 200608004 200613001
200613001
200613002 200613002 200618006 200626007 200626007
Inclusion Ratio Defined 2642.01-00
200603023 200603023 200603024 200603024 200604024 200616022
200616022
200620003 200608008 200608021 200626008 200626008
Special Rules for Certain Inter Vivos Transfers 2642.06-00
200602027 200618001
Section 2652 Other Definitions 2652.00-00
Transferor Defined 2652.01-00
Special Election for QTIP 2652.01-02
200625014 200626010 200626010
Section 2702 Special Valuation Rules for Transfers in Trust
2702.00-00
200628007 200617035
Exceptions 2702.02-00
Personal Residence in Trust 2702.02-02
200626043 200626043
Section 2703 Certain Rights and Restrictions Disregarded
2703.00-00
200625011
Section 3101 Rate and Measure of Employee Tax 3101.00-00
200626036 200626036
Section 3111 Liability and Payment of Employer Tax
3111.00-00
200626036 200626036
Section 3121 Definitions 3121.00-00
Employment 3121.02-00
If Employed in States Where There are Political
Subdivisions or Instrumentalities 3121.02-05
200622043
Employees 3121.04-00
200607018
Section 3231 Definitions 3231.00-00
Employers v. Not Employers 3231.01-00
200601025 200601026 200601027 200601028 200604029 200604030
200604031
200604032 200606036 200606036 200616030 200616030 200628018
200628019
200621017
Section 3402 Income Tax Collected at Source 3402.00-00
200626036 200626036
Section 4051 Imposition of Tax on Heavy Trucks and Trailers
Sold at Retail (Taxable v. Non-Taxable) 4051.00-00
200606038 200606038
Section 4940 Excise Tax on Net Investment Income (Applicable
v. Not Applicable) 4940.00-00
200607027 200613038 200613038
Section 4941 Excise Taxes on Acts of Self-Dealing 4941.00-00
200601003 200602031 200605014 200614032 200614032 200614032
200616008
200616008 200607023 200607027 200617001
Definition of Self-Dealing 4941.04-00
200604034 200614032 200614032 200614032 200628038
200607028
Section 4942 Taxes on Failure to Distribute Income
4942.00-00
200607027
Definitions of Principal Terms 4942.03-00
200610020
Qualifying Distribution 4942.03-05
200603031 200603031 200610020
Set-Asides 4942.03-07
200604035 200605015 200628037 200621028 200621029
200621030
Section 4943 Excise Taxes on Excess Business Holdings
4943.00-00
Definition of Excess Business Holdings 4943.03-00
Permitted Holdings 4943.03-01
200611034
Other Definitions and Rules 4943.04-00
200611034
Business Enterprise 4943.04-03
200611034
Section 4945 Excise Taxes on Taxable Expenditures 4945.00-00
200603029 200603029 200616008 200616008 200607027
Definition of Taxable Expenditure 4945.04-00
200603031 200603031
Grants to Individuals 4945.04-04
200607026
Section 4946 Definitions and Special Rules 4946.00-00
Disqualified Person 4946.01-00
200601003
Government Official 4946.03-00
200604034
Section 4955 Taxes on Political Expenditures of Section
501(c)(3) Organizations 4955.00-00
Political Expenditure 4955.04-00
200602042
Section 4971 Taxes on Failure to Meet Minimum Funding
Standards 4971.00-00
200622053
Section 4975 Tax on Prohibited Transactions 4975.00-00
200603036 200603036
Section 4976 Taxes with Respect to Funded Welfare Benefit
Plans 4976.00-00
200618025
Disqualified Benefits 4976.01-00
200602037 200602038
Section 6015 Declaration of Estimated Income Tax by
Individual (Repealed 1984) (See Also 6654.00-00) 6015.00-00
200606001 200606001 200621018
Section 6033 Returns by Exempt Organizations (Section 501
Organizations) 6033.00-00
200615027 200615027 200615027 200607022
Exempt v. Non Exempt From Filing 6033.01-00
200601036 200601037 200601038 200601039 200612016 200612017
200622054
200607022 200607024 200607025
Section 6041 Information at Source 6041.00-00
200609014 200609014 200616031 200616031 200625006 200625031
200610003
Fixed or Determinable Gains, Profits, or Income 6041.03-00
200625031
Payments Specifically Included 6041.05-00
200602016 200602017
Section 6050P Returns Relating to Cancellation of
Indebtedness by Certain Financial Entities 6050P.00-00
200603019 200603019
Applicable Financial Entity 6050P.01-00
200603018 200603018
Section 6051 Receipts for Employees 6051.00-00
200626036 200626036
Section 6103 Confidentiality and Disclosure of Returns and
Return Information 6103.00-00
Disclosure to States for State Tax Administration
6103.04-00
200622001
Section 6115 Disclosure of Quid Pro Quo Contributions
6115.00-00
200623063
Section 6166 Extension of Time to Pay Estate Tax 6166.00-00
200628042 200613020 200613020 200627023
Election - Time and Manner 6166.01-00
200628042
Acceleration of Payments 6166.02-00
200613020 200613020
Extension of Time For Payment of Estate Where Estate
Consists Largely of Interest in
Closely Held Business 6166.50-00
200628042
Acceleration of Estate Tax Payable in Installments
6166.52-00
200613020 200613020
Section 6213 Restrictions Applicable to Deficiencies;
Petition to Tax Court 6213.00-00
Jurisdiction of Tax Court 6213.02-00
200627023
Section 6229 Period of Limitations for Making Assessments
6229.00-00
Special Rule in Cases of Fraud 6229.03-00
6 Years for 3 Years 6229.03-01
200628020
Section 6302 Mode or Time of Collection 6302.00-00
200604001
Section 6331 Levy and Distraint 6331.00-00
200614006 200614006 200614006
Section 6404 Abatements 6404.00-00
200611001
General Rule 6404.01-00
Excessive 6404.01-01
200623060
Erroneous or Illegal 6404.01-03
200623060
Section 6427 Fuels Not Used for Taxable Purposes 6427.00-00
200627026
Intercity, Local, or School Buses 6427.02-00
200627026
Section 6501 Limitations on Assessment and Collection
(Barred v. Not Barred) 6501.00-00
200624002 200624002 200627023
Omission of Income (25% Rule)--Exception to Period of
Limitations 6501.07-00
Overstated Basis for Costs of Goods Sold 6501.07-04
200628020
Section 6656 Failure to Make Deposit of Taxes (Penalty v. No
Penalty) 6656.00-00
200604001
Section 6672 Failure to Collect and Pay Over Tax, or Attempt
to Evade or Defeat Tax or Supply Information by DISC or FSC 6672.00-00
Party Liable 6672.03-00
200604001
Section 6700 Promoting Abusive Tax Shelters 6700.00-00
Makes or Furnishes Statement 6700.02-00
200610018
Section 6714 Penalty Related to Quid Pro Quo Contributions
6714.00-00
200623063
Section 7479 Declaratory Judgments Relating to Eligibility
of Estate with Respect to Installment Payments Under Section 6166 7479.00-00
200627023
Remedy 7479.01-00
Exhaustion of Administrative Remedies 7479.01-02
200627023
Section 7508 Time for Performing Certain Acts Postponed by
Reason of Service in a Combat Zone 7508.00-00
200613030 200613030
Section 7519 Required Payments for Entities Electing Not To
Have Required Taxable Year 7519.00-00
200607019
Section 7603 Service of Summons 7603.00-00
200608022
Section 7605 Time and Place of Examination 7605.00-00
Restrictions on Examination of Taxpayer 7605.01-00
200612015
Section 7611 Restrictions on Church Tax Inquiries and
Examinations 7611.00-00
200623061
Section 7701 Definitions 7701.00-00
200601002 200601008 200602004 200605002 200606035 200606035
200609005
200609005 200609006 200609006 200609007 200609007 200609008
200609008
200609009 200609009 200609010 200609010 200609011 200609011
200609013
200609013 200609016 200609016 200611009 200611010 200611011
200611012
200611013 200611014 200611015 200611016 200611017 200611018
200611019
200611020 200611021 200611022 200611023 200611024 200611025
200611026
200611027 200611028 200611029 200611030 200611031 200615009
200615009
200615009 200615017 200615017 200615017 200616005 200616005
200616010
200616010 200616012 200616012 200616017 200616017 200616025
200616025
200619007 200620008 200620009 200624007 200624007 200624008
200624008
200624009 200624009 200624010 200624010 200624011 200624011
200624012
200624012 200624013 200624013 200624014 200624014 200624015
200624015
200624016 200624016 200624017 200624017 200624018 200624018
200624019
200624019 200624020 200624020 200624021 200624021 200624022
200624022
200624023 200624023 200624024 200624024 200624025 200624025
200624026
200624026 200624027 200624027 200624028 200624028 200624029
200624029
200624030 200624030 200624031 200624031 200624032 200624032
200624033
200624033 200624034 200624034 200624035 200624035 200624036
200624036
200624037 200624037 200624038 200624038 200624039 200624039
200624040
200624040 200624041 200624041 200624042 200624042 200624043
200624043
200624044 200624044 200624045 200624045 200624046 200624046
200624047
200624047 200624048 200624048 200624049 200624049 200624050
200624050
200624051 200624051 200624052 200624052 200624053 200624053
200624054
200624054 200624055 200624055 200624056 200624056 200624057
200624057
200624064 200624064 200625008 200625009 200625010 200628008
200628010
200628011 200628012 200628016 200608006 200608017
200613010 200613010
200617011 200617017 200623005 200623006 200623007 200623008
200623009
200623010 200623011 200623012 200623013 200623014 200623015
200623016
200623017 200623018 200623019 200623020 200623021 200623022
200623023
200623024 200623025 200623026 200623027 200623028 200623029
200623030
200623031 200623032 200623033 200623034 200623035 200623036
200623037
200623038 200623039 200623040 200623041 200623042 200623043
200623044
200623045 200623046 200623047 200623048 200623049 200623050
200623051
200623052 200623053 200623054 200623055 200623056 200623057
200623058
200623059 200626013 200626013 200626014 200626014 200626017
200626017
200626018 200626018 200626019 200626019 200626027 200626027
200627015
200627020
Associations v. Corporations 7701.01-00
200606009 200606009 200619002 200619003 200619004 200619005
200619006
200619008 200619009 200619010 200619011 200619012 200619013
200623002
200626030 200626030
Partnerships v. Associations 7701.02-00
200603021 200603021
Section 7805 Rules and Regulations 7805.00-00
Retroactive Effect of Regulation 7805.04-00
Retroactive Application of Rulings 7805.04-01
200622052
Effect of Private Rulings 7805.05-00
200603027 200603027
Section 7871 Indian Tribal Governments Treated As States For
Certain Purposes 7871.00-00
200621002 200621010
Tax Exempt Bonds 7871.03-00
200603028 200603028
Section 9100 Extension of Time for Making Certain Elections
9100.00-00
200601002 200602004 200602007 200602011 200602023 200602027
200603023
200603023 200603024 200603024 200604002 200604005 200604024
200605002
200606002 200606002 200606016 200606016 200606017 200606017
200606034
200606034 200609021 200609021 200611009 200611010 200611011
200611012
200611013 200611014 200611015 200611016 200611017 200611018
200611019
200611020 200611021 200611022 200611023 200611024 200611025
200611026
200611027 200611028 200611029 200611030 200611031 200611036
200612011
200614007 200614007 200614007 200614025 200614025 200614025
200615010
200615010 200615010 200615013 200615013 200615013 200615018
200615018
200615018 200616005 200616005 200616012 200616012 200616016
200616016
200616017 200616017 200616022 200616022 200616025 200616025
200619002
200619003 200619004 200619005 200619006 200619007 200619008
200619009
200619010 200619011 200619012 200619013 200619015 200619016
200620003
200620008 200620009 200620014 200620018 200620019 200620020
200624007
200624007 200624008 200624008 200624009 200624009 200624010
200624010
200624011 200624011 200624012 200624012 200624013 200624013
200624014
200624014 200624015 200624015 200624016 200624016 200624017
200624017
200624018 200624018 200624019 200624019 200624020 200624020
200624021
200624021 200624022 200624022 200624023 200624023 200624024
200624024
200624025 200624025 200624026 200624026 200624027 200624027
200624028
200624028 200624029 200624029 200624030 200624030 200624031
200624031
200624032 200624032 200624033 200624033 200624034 200624034
200624035
200624035 200624036 200624036 200624037 200624037 200624038
200624038
200624039 200624039 200624040 200624040 200624041 200624041
200624042
200624042 200624043 200624043 200624044 200624044 200624045
200624045
200624046 200624046 200624047 200624047 200624048 200624048
200624049
200624049 200624050 200624050 200624051 200624051 200624052
200624052
200624053 200624053 200624054 200624054 200624055 200624055
200624056
200624056 200624057 200624057 200624064 200624064 200625002
200625008
200625013 200625014 200625041 200628010 200628016
200608004 200608008
200608013 200608017 200608019 200608021 200608030 200610025
200613006
200613006 200613021 200613021 200617011 200617013 200617014
200617022
200618001 200618005 200618006 200618018 200623002 200623005
200623006
200623007 200623008 200623009 200623010 200623011 200623012
200623013
200623014 200623015 200623016 200623017 200623018 200623019
200623020
200623021 200623022 200623023 200623024 200623025 200623026
200623027
200623028 200623029 200623030 200623031 200623032 200623033
200623034
200623035 200623036 200623037 200623038 200623039 200623040
200623041
200623042 200623043 200623044 200623045 200623046 200623047
200623048
200623049 200623050 200623051 200623052 200623053 200623054
200623055
200623056 200623057 200623058 200623059 200626007 200626007
200626008
200626008 200626010 200626010 200626013 200626013 200626014
200626014
200626017 200626017 200626023 200626023 200626030 200626030
200626035
200626035 200627015 200627017 200627018
Section 42; Low-Income Housing Credit 9100.01-00
200603007 200603007 200603008 200603008 200604011 200604012
Section 338(g); Election Under Section 1.338-1T(c)(1)
9100.06-00
200615014 200615014 200615014
Section 442; Accounting Periods 9100.09-00
200601011 200602008 200603006 200603006 200603020 200603020
200604014
200606029 200606029 200606030 200606030 200606031 200606031
200616007
200616007 200616028 200616028 200622024 200624061 200624061
200625004
200625027 200625029 200613003 200613003 200613004 200613004
200613005
200613005 200617028 200617029 200617030 200617031 200626042
200626042
Section 446 9100.10-00
Accounting Methods 9100.10-01
200612009 200626023 200626023 200626035 200626035
Section 663; Special Rules Applicable to Sections 661 and 662 9100.12-00
200617015
Section 754; Manner of Electing Optional Adjustment to
Basis of Partnership Property
9100.15-00
200602009 200606004 200606004 200614008 200614008 200614008
200614020
200614020 200614020 200614021 200614021 200614021 200614022
200614022
200614022 200615015 200615015 200615015 200615019 200615019
200615019
200616001 200616001 200626003 200626003
Section 1502; Election to File Consolidated Return
9100.20-00
200601001 200625028 200628013 200621015
Other 9100.22-00
200601017 200603003 200603003 200603012 200603012 200603013
200603013
200603014 200603014 200603015 200603015 200604004 200604007
200604009
200604010 200604018 200604019 200604027 200609012 200609012
200609017
200609017 200611008 200612003 200612012 200614004 200614004
200614004
200614007 200614007 200614007 200614009 200614009 200614009
200614010
200614010 200614010 200614011 200614011 200614011 200614012
200614012
200614012 200614013 200614013 200614013 200614014 200614014
200614014
200614015 200614015 200614015 200614016 200614016 200614016
200614017
200614017 200614017 200614018 200614018 200614018 200615023
200615023
200615023 200620015 200622003 200622016 200622017 200622026
200622028
200622031 200622032 200625005 200625012 200625015 200625016
200625017
200625018 200625022 200625026 200628009 200607005
200607014 200608014
200610008 200613014 200613014 200613015 200613015 200613016
200613016
200613024 200613024 200613029 200613029 200617007 200617016
200617023
200617033 200618010 200618013 200621004 200621007 200621013
200623004
200626020 200626020 200626028 200626028 200626033 200626033
200626041
200626041 200627004 200627011 200627019
Section 642(c); Election for Estate Trust to Deduct
Charitable Payments in the Tax Year
Even Though Not Paid Until Subsequent Year 9100.26-00
200626021 200626021
Regulation Section 1.337(d); Loss on Stock of Subsidiary
9100.29-00
200610006 200610011 200610012 200610013 200610014 200610015
Reg. 301.7701-3 Classification of Certain
Business Entities 9100.31-00
200601008 200603005 200603005 200606003 200606003 200606008
200606008
200606018 200606018 200606019 200606019 200606024 200606024
200606025
200606025 200609005 200609005 200609006 200609006 200609007
200609007
200609008 200609008 200609009 200609009 200609010 200609010
200609011
200609011 200609013 200609013 200609016 200609016 200615002
200615002
200615002 200615008 200615008 200615008 200615009 200615009
200615009
200615017 200615017 200615017 200616006 200616006 200616010
200616010
200620010 200624006 200624006 200625007 200628011
200628012 200607016
200608006 200608015 200613010 200613010 200617005 200617017
200623062
200623064 200626004 200626004 200626005 200626005 200626006
200626006
200626018 200626018 200626019 200626019 200626022 200626022
200627020
Section 9114 Tax Conventions (See Also 894.01-00 through
894.12-00) 9114.00-00
U.S. Income Tax Treaties 9114.03-00
Australia
9114.03-02
200604023
Canada
9114.03-06
200604027 200607014
United Kingdom 9114.03-42
200626009 200626009
Section 9999 Miscellaneous Issues 9999.00-00
Not Able to Identify Under Present List 9999.98-00
200603001 200603001 200613022 200613022 200621032
Bank Secrecy Act 9999.99-00
200603026 200603026
