Code of Federal Regulations, Title 26, Internal Revenue, Pt. 1 (Sections 1. 1001-1. 1400), Revised as of April 1 2011
Government Printing Office, Jun 28, 2011 - 944 pages
The 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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INCORPORATION BY REFERENCE
the CFR For payment by credit card call tollfree 8665121800 or DC area 202
these volumes represent all current regulations issued by the Internal Revenue
by statute and allows Federal agencies to meet the requirement to publish regu
the convenience of the user 602 101 appears in the Finding Aids section of
lished in the Federal Register
RAYMOND A MOSLEY
problem locating or obtaining a copy of material listed as an approved incorpora
Office of the Federal Register
April 1 2011
additional depreciation adjusted basis allocated amount of gain amount realized apply attributable basis of property bond capital gain computed controlled foreign corporation debt instrument decedent’s December 31 determined disposition distribution earnings and profits erty exchange group fair market value foreign corporation gain or loss gain realized gain recognized gift gift tax graph gross income held holding period included income under section interest Internal Revenue Code issue price January long-term capital loss ment mixed straddle obligation option ordinary income paragraph partner partnership payment percent poration portion prop property acquired purchased purposes of section pursuant put option qualified qualified intermediary quired real property recognized under section replacement property respect sale or exchange section 1250 property section 1254 costs section 1256 contract sells series E bond shareholder spect stock or securities subdivision subpara subparagraph taxable income taxable years beginning taxpayer tion trans transfer transferor treated