Title 26-Internal Revenue (This book contains Part 1, §§ 1.851 to 1.1200) Part CHAPTER I-Internal Revenue Service, Department of the Treasury (continued) 1 CHAPTER I-INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY (Continued) (Part 1, §§ 1.851 to 1.1200) Part 1 SUBCHAPTER A-INCOME TAX (continued) Income tax; taxable years beginning after December 31, 1953 (continued). Supplementary Publications: Internal Revenue Service Looseleaf Regulations System. Additional supplementary publications are issued covering Alcohol and Tobacco Taz Regulations, and Regulations Under Tax Conventions. SUBCHAPTER A-INCOME TAX (Continued) PART 1-INCOME TAX; TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 1953 (Continued) Normal Taxes and Surtaxes (Continued) REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS Sec. 1.851 Statutory provisions; definition of regulated investment company. Examples. 1.851-6 Investment companies furnishing capital to development corporations. 1.852 Statutory provisions; taxation of regulated investment companies and their shareholders. 1.852-1 Taxation of regulated investment companies. 1.852-2 Method of taxation of regulated investment companies. 1.852-3 Investment company taxable income. 1.852-4 Method of taxation of shareholders of regulated investment companies. 1.852-5 Earnings and profits of a regulated investment company. 1.852-6 Records to be kept for purpose of determining whether a corporation claiming to be a regulated investment company is a personal holding company. 1.852-7 Additional information required in returns of shareholders. 1.852-8 Information returns. 1.852-9 Special procedural requirements applicable to designation under section 852(b) (3) (D). 1.852-10 Distributions in redemption of interests in unit investment trusts. 1.853 Statutory provisions; foreign tax credit allowed to shareholders. 1.853-1 Foreign tax credit allowed to shareholders. 1.853-2 Effect of election. Sec. 1.854 Statutory provisions; limitations applicable to dividends received from regulated investment company. 1.854-1 Limitations applicable to dividends received from regulated investment 1.855 Statutory provisions; dividends paid by regulated investment company after close of taxable year. 1.855–1 Dividends paid by regulated investment company after close of taxable year. REAL ESTATE INVESTMENT TRUSTS 1.856 Statutory provisions; definition of real estate investment trust. 1.856-1 Definition of real estate investment trust. 1.857 Statutory provisions; taxation of real estate investment trusts and their beneficiaries. 1.857-1 1.857-2 1.857-3 Taxation of real estate investment trusts. Method of taxation of real estate investment trusts. Real estate investment trust taxable income. 1.857-4 Method of taxation of shareholders of real estate investment trusts. 1.857-5 Earnings and profits of a real estate investment trust. 1.857-6 Records to be kept by a real estate investment trust. 1.857-7 Information required in returns of shareholders. 1.857-8 Information returns. 1.858 Statutory provisions; dividends paid by real estate investment trust after close of taxable year. 1.858-1 Dividends paid by real estate investment trust after close of taxable year. TAX BASED ON INCOME FROM SOURCES WITHIN OR WITHOUT THE UNITED STATES 1.861 Statutory provisions; income from sources within the United States. 1.861-1 1.861-2 1.861-4 Compensation for labor or personal services. 1.861-5 Rentals and royalties. 1.861-6 Sale of real property. 1.861-7 Sale of personal property. 1.861-8 Computation of taxable income from sources within the United States. 1.862 Statutory provisions; income from sources without the United States. 1.862-1 Income specifically from sources without the United States. 1.863 Statutory provisions; items not specified in section 861 or 862. 1.863-1 Allocation of gross income under section 863 (a). 1.863-2 Income derived partly from sources within and partly from sources without the United States. 1.863-3 Income from the sale of personal property derived partly from within and partly from without the United States. 1.863-4 Transportation service. 1.863-5 Telegraph and cable services. 1.863-6 Income from sources within a foreign country or possession of the United States. 1.864 Statutory provisions; definitions. 1.864-1 Meaning of sale. 1.864-2 Trade or business within the United States. NONRESIDENT ALIENS AND FOREIGN CORPORATIONS NONRESIDENT ALIEN INDIVIDUALS 1.871 Statutory provisions; tax on nonresident alien individuals. 1.871-1 Taxation of aliens. 1.871-2 Determining residence of alien individuals. 1.871-3 Residence of alien seamen. Sec. 1.871-4 Proof of residence of aliens. 1.871-5 Loss of residence by an alien. 1.871-6 Duty of employer to determine status of alien employee. 1.871-7 Tax on nonresident alien individuals. 1.871-8 Definition of engaging in trade or business within the United States. 1.872 Statutory provisions; gross income. 1.872-1 Gross income of nonresident alien individuals. 1.872-2 Exclusions from gross income of nonresident alien individuals. 1.873 Statutory provisions; deductions. 1.873-1 Deductions allowed nonresident alien individuals. 1.874 Statutory provisions; allowance of deductions and credits. 1.874-1 Allowances of deductions and credits to nonresident alien individuals. 1.875 Statutory provisions; partnerships. 1.875-1 Partnerships. 1.876 Statutory provisions; alien residents of Puerto Rico. 1.876-1 Alien residents of Puerto Rico. 1.877 Statutory provisions; certain foreign exempt organizations. FOREIGN CORPORATIONS 1.881 Statutory provisions; tax on foreign corporations not engaged in business in the United States. 1.881-1 Taxation of foreign corporations. 1.881-2 Tax on nonresident foreign corporations. 1.882 Statutory provisions; tax on resident foreign corporations. 1.882-1 Tax on resident foreign corporations. 1.882-2 1.882-4 Gross income of foreign corporations. 1.882-3 Deductions allowed foreign corporations. Allowance of deductions to foreign corporations. 1.883 Statutory provisions; exclusions from gross income. 1.883-1 Exclusions from gross income of foreign corporations. 1.884 Statutory provisions; cross references. MISCELLANEOUS PROVISIONS 1.891 Statutory provisions; doubling of rates of tax on citizens and corporations of certain foreign countries. 1.892 Statutory provisions; income of foreign governments and of international organizations. 1.892-1 Income of foreign governments and international organizations. 1.893 Statutory provisions; compensation of employees of foreign governments or international organizations. 1.893-1 Compensation of employees of foreign governments or international organizations. 1.894 Statutory provisions; income exempt under treaty. 1.894-1 Income exempt under treaty. 1.895 Statutory provisions; income derived by a foreign central bank of issue from obligations of the United States. 1.895-1 Income derived by a foreign central bank of issue from obligations of the United States. INCOME FROM SOURCES WITHOUT THE UNITED STATES FOREIGN TAX CREDIT 1.901 Statutory provisions; taxes of foreign countries and of possessions of the United States. 1.902 Statutory provisions; credit for corporate stockholder in foreign corporation. 1.902-1 Credit for domestic corporate shareholder of a foreign corporation (before amendment by Revenue Act of 1962). 1.902-2 Special rules for payments from certain wholly-owned foreign corporations (before amendment by Revenue Act of 1962). 1.902-3 Credit for domestic corporate shareholder of a foreign corporation (after amendment by Revenue Act of 1962). 1.902-4 Definition of less developed country corporation for purposes of section 902. |