Earned Income of Citizens or Residents of United States
Authority: Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805, unless otherwise noted.
Section 1.911-7 also issued under 26 U.S.C. 911(d)(9).
Section 1.931-1 also issued under 26 U.S.C. 7654(e).
Section 1.931-1T also issued under 26 U.S.C. 7654(e).
Section 1.932-1 also issued under 26 U.S.C. 7654(e).
Section 1.932-1T also issued under 26 U.S.C. 7654(e).
Section 1.934-1 also issued under 26 U.S.C. 934(b)(4).
Section 1.935-1 also issued under 26 U.S.C. 7654(e).
Section 1.935-1T also issued under 26 U.S.C. 7654(e).
Section 1.936-4 also issued under 26 U.S.C. 936(h).
Section 1.936-5 also issued under 26 U.S.C. 936(h).
Section 1.936-6 also issued under 26 U.S.C. 863(a) and (b), and 26 U.S.C. 936(h).
Section 1.936-7 also issued under 26 U.S.C. 936(h).
Section 1.936-11 also issued under 26 U.S.C. 936(j).
Section 1.937-1 also issued under 26 U.S.C. 937(a).
Section 1.937-1T also issued under 26 U.S.C. 937(a).
Section 1.937-2 also issued under 26 U.S.C. 937(b).
Section 1.937-2T also issued under 26 U.S.C. 937(b).
Section 1.937-3 also issued under 26 U.S.C. 937(b).
Section 1.937-3T also issued under 26 U.S.C. 937(b).
Section 1.951-1 also issued under 26 U.S.C. 7701(a).
Section 1.951A-2 also issued under 26 U.S.C. 882(c)(1)(A) and 954(b)(5).
Section 1.951A-3 also issued under 26 U.S.C. 951A(d)(4).
Section 1.951A-5 also issued under 26 U.S.C. 951A(f)(1)(B).
Section 1.952-11T is also issued under 26 U.S.C. 852(b)(3)(C), 852(b)(8), and 852(c).
Section 1.953-2 also issued under 26 U.S.C. 7701(b)(11).
Section 1.954-0 also issued under 26 U.S.C. 954(b) and (c).
Section 1.954-1 also issued under 26 U.S.C. 954(b) and (c).
Section 1.954-2 also issued under 26 U.S.C. 954(b) and (c).
Section 1.956-1 also issued under 26 U.S.C. 245A(g), 956(d) and 956(e).
Section 1.956-1(e)(6) also issued under 26 U.S.C. 367(b) and 956(e).
Section 1.956-1T also issued under 26 U.S.C. 956(d) and 956(e).
Section 1.956-2 also issued under 26 U.S.C. 956(d) and 956(e).
Section 1.956-2T(b)(1)(xi) also issued under 26 U.S.C. 956(e).
Section 1.956-3 also issued under 26 U.S.C. 864(d)(8) and956(e).
Section 1.956-4 also issued under 26 U.S.C. 956(d) and 956(e).
Section 1.957-1 also issued under 26 U.S.C. 957.
Section 1.957-3 also issued under 26 U.S.C. 957(c).
Section 1.957-3T also issued under 26 U.S.C. 957(c).
Section 1.960-1 also issued under 26 U.S.C. 960(f).
Section 1.960-2 also issued under 26 U.S.C. 960(f).
Section 1.960-3 also issued under 26 U.S.C. 960(f).
Section 1.960-4 also issued under 26 U.S.C. 951A(f)(1)(B) and 26 U.S.C. 960(f).
Section 1.962-1 also issued under 26 U.S.C. 965(o).
Section 1.965-1 also issued under 26 U.S.C. 965(c)(3)(B)(iii)(V), 965(d)(2), 965(o), 989(c), and 7701(a).
Section 1.965-2 also issued under 26 U.S.C. 965(b)(3)(A)(ii), 965(o), and 961(a) and (b).
Section 1.965-3 also issued under 26 U.S.C. 965(c)(3)(D) and 965(o).
Section 1.965-4 also issued under 26 U.S.C. 965(c)(3)(F) and 965(o).
Sections 1.965-5 through 1.965-6 also issued under 26 U.S.C. 965(o) and 26 U.S.C. 902(c)(8) (as in effect on December 21, 2017).
Section 1.965-7 also issued under 26 U.S.C. 965(h)(3), 965(h)(5), 965(i)(2), 965(i)(8)(B), 965(m)(2)(A), 965(n)(3), and 965(o).
Section 1.965-8 also issued under 26 U.S.C. 965(o).
Section 1.965-9 also issued under 26 U.S.C. 965(o).
Sections 1.985-0 through 1.985-5 also issued under 26 U.S.C. 985.
Section 1.986(a)-1 also issued under 26 U.S.C. 986(a)(1)(C) and 26 U.S.C. 986(a)(1)(D)(ii).
Section 1.986(c)-1 also issued under 26 U.S.C. 965(o) and 26 U.S.C. 989(c).
Sections 1.987-1 through 1.987-5 are also issued under 26 U.S.C. 987.
Section 1.987-12 is issued under 26 U.S.C. 987 and 989.
Sections 1.988-0 through 1.988-5 also issued under 26 U.S.C. 988.
Sections 1.989(a)-0T and 1.989(a)-1T also issued under 26 U.S.C. 989(c).
Sections 1.989(a)-0T and 1.989(a)-1T also issued under 26 U.S.C. 989(c).
Sections 1.989(b)-1 is also issued under 26 U.S.C. 989(b).
Sections 1.989-1(c) is also issued under 26 U.S.C. 989(c).
Source: Treasury Decision 6500, 25 FR 11910, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
Authority amended by T.D. 8464, 58 FR 231-235, Jan. 5, 1993; T.D. 8480, 58 FR 34885-34886, June 30, 1993; T.D. 8618, 60 FR 46500-46530, Sept. 7, 1995; T.D. 8704, 62 FR 17-22, Jan. 2, 1997; T.D. 8764, 63 FR 10305-10307, Mar. 3, 1998; T.D. 8778, 63 FR 44387-44391, Aug. 19, 1998; T.D. 8782, 63 FR 50143-50144, Sept. 21, 1998; T.D. 8786, 63 FR 55020-55025, Oct. 14, 1998; T.D. 8868, 65 FR 3814-3817, Jan. 25, 2000; T.D. 8944, 66 FR 13427-13429, Mar. 6, 2001; T.D. 9194, 70 FR 18919-18948, Apr. 11, 2005; T.D. 9297, 71 FR 66232-66234, Nov. 14, 2006; T.D. 9391, 73 FR 19350-19377, Apr. 9, 2008; T.D. 9530, 76 FR 36993-36995, June 24, 2011; T.D. 9589, 77 FR 27612-27615, May 11, 2012; T.D. 9733, 80 FR 52976-52982, Sept. 2, 2015; T.D. 9761, 81 FR 20857-20909, Apr. 8, 2016; T.D. 9792, 81 FR 76497-76512, Nov. 3, 2016; corrected at 81 F.R. 95471-95472, Dec. 28, 2016; by T.D. 9834, 83 FR 32524-32561, July 12, 2018; T.D. 9846, 84 FR 1838-1915, Feb. 5, 2019; T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019; T.D. 9857, 84 FR 20790-20801, May 13, 2019; T.D. 9859, 84 FR 23716-23719, May 23, 2019; T.D. 9866, 84 FR 29288-29370, June 21, 2019; T.D. 9882, 84 FR 69022-69123, Dec. 17, 2019.
