Code of Federal Regulations, Title 26, Internal Revenue, Pt. 1 (Sections 1.61-1.169), Revised as of April 1, 2006The Code of Federal Regulations is a codification of the general and permanent rules published in the Federal Register by the Executive departments and agencies of the United States Federal Government. |
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activity bond limit aircraft alimony allocable amounts received Annual Lease Value apply automobile basis beneficiary cafeteria plan calendar ceived cluded CM CM CM combat zone compensation computed condition fringe contributions corporation cost coverage December 31 deduction described in paragraph described in section determined election employee's excludable from gross expenses facility fair market value flight Form W-2 fringe benefit governmental unit graph gross income group-term life insurance includible in gross income tax indebtedness insurance contract interest Internal Revenue Code issue itemized deductions January June 30 line of business loan meals ment obligations oi oi oi option payments percent period ployee portion premiums prior private activity bond purposes of section pursuant qualified reimbursement relating REMIC respect retirement section 72 special rules spect spouse subdivision subparagraph substantial taxable taxpayer term term life insurance tion trade or business transfer treated vehicle vided vidual wages