For Tax Professionals  

2006 Chief Counsel's Written Determinations
Publication 1078: Section 6110 Index

Research Private Letter Rulings, Technical Advice Memorandums &
Chief Counsel Advice by Code Citation & Regulation Number

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

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