Publication 1078: Section 6110 Index of 2006 Written Determinations

200615007 200615007 200615007

� 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

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

200625020 200626038 200626038

Section 168 Modified Accelerated Cost Recovery System 168.00-00

� 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

200614005 200614005 200614005

� Simplified Resale Method 263A.04-06

� 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

� Relationships 267.03-00

� Controlled Corporations 267.03-02

� Special Rules for Pass-Thru Entities 267.06-00

� Partnerships 267.06-01

� Special Rules Applicable to Controlled Groups: In General 267.07-00

� Deferral of Loss from Sale or Exchange Between Members 267.07-02

� Nonapplicability of Loss Deferral Rules in Certain Cases 267.07-03

200608018 200610007 200618009

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

� 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

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

200610006 200610011 200610012 200610013 200610014 200610015

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

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

200605010 200624066 200624066

� Inventories at Cost 471.03-00

� Discounts 471.03-02

� Items Includible v. Not Includible in Inventory 471.09-00

� Full Absorption Method (See Also 263A) 471.11-00

� Change in Inventory Method 471.12-00

200601034 200602036 200605012 200606041 200606041 200606043 200606043

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

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

Section 721 Nonrecognition of Gain or Loss on Contributions 721.00-00

Section 722 Basis of Contributing Partner's Interest 722.00-00

Section 723 Basis of Property Contributed to Partnership 723.00-00

200606004 200606004 200614008 200614008 200614008 200615015 200615015

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

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

200601012 200604015 200617002

Section 1015 Basis of Property Acquired by Gift or Transfer in Trust 1015.00-00

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

200601001 200603009 200603009 200625028 200607007

� Consolidated Net Operating Loss Deduction 1502.21-00

200601017 200625026

� Filing Requirements 1502.75-00

� 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

Section 3111 Liability and Payment of Employer Tax 3111.00-00

200601025 200601026 200601027 200601028 200604029 200604030 200604031

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

200604032 200606036 200606036 200616030 200616030 200628018 200628019

200621017

Section 3402 Income Tax Collected at Source 3402.00-00

200607027 200613038 200613038

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

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