COMPUTATION OF TAXABLE INCOME
Authority: Sec. 7805, 68A Stat. 917 (26 U.S.C. 7805), unless otherwise noted.
Sections 1.62-1T and 1.62-2 also issued under 26 U.S.C. 62.
Section 1.66-4 also issued under 26 U.S.C. 66(c).
Sections 1.67-2T and 1.67-3T also issued under 26 U.S.C. 67(c).
Section 1.67-3 also issued under 26 U.S.C. 67(c).
Section 1.67-4 also issued under 26 U.S.C. 67(e).
Sections 1.72-4, 1.72-5, 1.72-6, 1.72-7, 1.72-8, and 1.72-11 also issued under 26 U.S.C. 72(c).
Section 1.78-1 also issued under 26 U.S.C. 245A(g).
Section 1.101-7 also issued under 26 U.S.C. 101(d)(2)(B)(ii).
Section 1.103-10 also issued under 26 U.S.C. 103(b)(6).
Section 1.103A-2 also issued under 26 U.S.C. 103A(j).
Section 1.108(i)-0 also issued under 26 U.S.C. 108(i)(7) and 1502.
Section 1.108-1 also issued under 26 U.S.C. 108(e)(8) and 108(e)(10)(B).
Section 1.108-2 also issued under 26 U.S.C. 108.
Section 1.108-3 also issued under 26 U.S.C. 108, 267, and 1502.
Section 1.108-4 also issued under 26 U.S.C. 108.
Section 1.108-5 also issued under 26 U.S.C. 108.
Section 1.108(c)-1 also issued under the authority of 26 U.S.C. 108(d)(9).
Section 1.108(i)-0 also issued under 26 U.S.C. 108(i)(7) and 1502.
Section 1.108(i)-1 also issued under 26 U.S.C. 108(i)(7) and 1502.
Section 1.108(i)-2 also issued under 26 U.S.C. 108(i)(7).
Section 1.108(i)-3 also issued under 26 U.S.C. 108(i)(7) and 1502.
Section 1.110-1 also issued under 26 U.S.C. 110(d).
Section 1.118-2 also issued under 26 U.S.C. 118(c)(3)(A).
Sections 1.132-0, 1.132-1, 1.132-2, 1.132-3, 1.132-4, 1.132-5, 1.132-6, 1.132-7, and 1.132-8 also issued under 26 U.S.C. 132.
Section 1.148-0 through 1.148-11 also issued under 26 U.S.C. 148(i).
Section 1.149(b)-1 also issued under 26 U.S.C. 149(b)(3)(B)(v).
Section 1.149(g)-1 also issued under 26 U.S.C. 149(g)(5).
Section 1.149(d)-1 also issued under 26 U.S.C. 149(d)(7).
Section 1.149(e)-1 also issued under 26 U.S.C. 149(e).
Section 1.150-4 also issued under 26 U.S.C. 150(c)(5).
Section 1.152-4 also issued under 26 U.S.C. 152(e).
Section 1.162(k)-1 is also issued under 26 U.S.C. 162(k).
Section 1.163-8T also issued under 26 U.S.C. 469(k)(4).
Section 1.163-9T also issued under 26 U.S.C. 163(h)(3)(D).
Section 1.165-12 also issued under 26 U.S.C. 165(j)(3).
Section 1.166-10 also issued under 26 U.S.C. 166(f).
Section 1.168(d)-1 also issued under 26 U.S.C. 168(d)(3).
Section 1.168(h)-1 also issued under 26 U.S.C. 168.
Section 1.168(i)-1 also issued under 26 U.S.C. 168(i)(4).
Section 1.168(i)-1T also issued under 26 U.S.C. 168(i)(4).
Section 1.168(i)-2 also issued under 26 U.S.C. 168.
Section 1.168(i)-4 also issued under 26 U.S.C. 168(i)(5).
Section 1.163(j)-1 also issued under 26 U.S.C. 163(j)(8)(B) and 26 U.S.C. 1502.
Section 1.168(j)-1T also added under 26 U.S.C. 168(j)(10).
Section 1.163(j)-2 also issued under 26 U.S.C. 1502.
Section 1.163(j)-3 also issued under 26 U.S.C. 1502.
Section 1.163(j)-4 also issued under 26 U.S.C. 163(j)(8)(B) and 26 U.S.C. 1502.
Section 1.163(j)-5 also issued under 26 U.S.C. 1502.
Section 1.163(j)-6 also issued under 26 U.S.C. 163(j)(8)(B) and 26 U.S.C. 1502.
Section 1.163(j)-7 also issued under 26 U.S.C. 163(j)(8)(B) and 26 U.S.C. 1502.
Section 1.163(j)-8 also issued under 26 U.S.C. 163(j)(8)(B).
Section 1.163(j)-9 also issued under 26 U.S.C. 163(j)(7)(B) and (C) and 26 U.S.C. 1502.
Section 1.163(j)-10 also issued under 26 U.S.C. 163(j)(8)(B) and 26 U.S.C. 1502.
Section 1.163(j)-11 also issued under 26 U.S.C. 1502.
Sections 1.263A-8 through 1.263A-15 also issued under 26 U.S.C. 263A(j).
Source: T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960, unless otherwise noted.
Authority amended by T.D. 8425, 57 FR 36001-36004, Aug. 13, 1992; T.D. 8431, 57 FR 40319-40323, Sept. 3, 1992; T.D. 8444, 57 FR 48980-48984, Oct. 29, 1992; T.D. 8460, 57 FR 61805-61811, Dec. 29, 1992; T.D. 8476, 58 FR 33510-33553, June 18, 1993; T.D. 8509, 58 FR 68300-68301, Dec. 27, 1993; T.D. 8532, 59 FR 12830-12832, Mar. 18, 1994; T.D. 8538, 59 FR 24039-24046, May 10, 1994; T.D. 8566, 59 FR 51369-51376, Oct. 11, 1994; T.D. 8597, 60 FR 3661-36710, July 18, 1995; T.D. 8667, 61 FR 18675-18678, Apr. 29, 1996; T.D. 8688, 61 FR 65321-65323, Dec. 12, 1996; T.D. 8712, 62 FR 2275-2305, Jan. 16, 1997; T.D. 8718, 62 FR 25502-25514, May 9, 1997; T.D. 8787, 63 FR 56559-56565, Oct. 22, 1998; T.D. 8901, 65 FR 53584-53587, Sept. 5, 2000; T.D. 8936, 66 FR 2252-2256, Jan. 11, 2001; T.D. 9074, 68 FR 41067-41073, July 9, 2003; T.D. 9080, 68 FR 42590-42593, July 18, 2003; T.D. 9127, 69 FR 26038-26040, May 11, 2004; T.D. 9132, 69 FR 33840-33848, June 17, 2004; T.D. 9282, 71 FR 51471-51474, Aug. 31, 2006; T.D. 9408, 73 FR 37797-37804, July 2, 2008; T.D. 9497, 75 FR 49394-49407, Aug. 13, 2010; T.D. 9498, 75 FR 49380-49394, Aug. 13, 2010; T.D. 9564, 76 FR 81060-81127, Dec. 27, 2011; T.D. 9622, 78 FR 39984-39992, July 3, 2013; T.D. 9623, 78 FR 39973-39984, July 3, 2013; T.D. 9689, 79 FR 48661-48685, Aug. 18, 2014; T.D. 9701, 79 FR 67350-67351, Nov. 13, 2014; T.D. 9777, 81 FR 46582-46599, July 18, 2016. Correction to T.D. 9588, 83 FR 10785, March 13, 2018; amended by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019; T.D. 9866, 84 FR 29288-29370, June 21, 2019; T.D. 9905, 85 FR 56686-56845, Sept.14, 2020; T.D. 9918, 85 FR 66219-66226, Oct. 19, 2020.
