Treasury (Tax) Regulations

§ 1.0-1 Internal Revenue Code of 1954 and regulations.

§ 1.1-1 Income tax on individuals.

§ 1.1-2 Limitation on tax.

§ 1.1-3 Change in rates applicable to taxable year.

§ 1.2-1 Tax in case of joint return of husband and wife or the return of a surviving spouse.

§ 1.2-2 Definitions and special rules.

§ 1.3-1 Application of optional tax.

§ 1.1(h)-1 Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust.

§ 1.4-1 Number of exemptions.

§ 1.4-2 Elections.

§ 1.4-3 Husband and wife filing separate returns.

§ 1.4-4 Short taxable year caused by death.

§ 1.1(i)-1T Questions and answers relating to the tax on unearned income certain minor children (Temporary).

§ 1.11-1 Tax on corporations.

§ 1.15-1 Changes in rate during a taxable year.

§ 1.21-1 Expenses for household and dependent care services necessary for gainful employment.

§ 1.21-2 Limitations on amount creditable.

§ 1.21-3 Special rules applicable to married taxpayers.

§ 1.21-4 Payments to certain related individuals.

§ 1.23-1 Residential energy credit.

§ 1.23-2 Definitions.

§ 1.23-3 Special rules.

§ 1.23-5 Certification procedures.

§ 1.23-6 Procedure and criteria for additions to the approved list of energy-conserving components or renewable energy sources.

§ 1.25-3 Qualified mortgage credit certificate.

§ 1.25-1T Credit for interest paid on certain home mortgages (Temporary).

§ 1.25-2T Amount of credit (Temporary).

§ 1.25-3T Qualified mortgage credit certificate (Temporary).

§ 1.25-4T Qualified mortgage credit certificate program (Temporary).

§ 1.25-5T Limitation on aggregate amount of mortgage credit certificates (Temporary).

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