The CFR's appropriate to each form are highlighted as follows:

 

IRS Form #	Form Name	OMB #	Color	#Sections
1040, 4361	U.S. Individual Income Tax Return	1545-0074	Yellow	127
1040A		1545-0085	Lt Blue	2
1040NR	U.S. Nonresident Alien Income Tax Return	1545-0089	Purple	17
1040EZ		1545-0675	Dk Blue	2
1040NREZ	U.S. Income Tax Return for Certain Nonresident Aliens with no Dependents	1545-1468	None	None
1042-S	Foreign Person's U.S. Source Income Subject to Withholding	1545-0096	Pink	13
2555	Foreign Earned Income	1545-0067	Green	18
2555EZ	Foreign Earned Income Exclusion	1545-1326	None	None

 

The main sections claimed by the IRS as authority for filing a return-- 26 CFRs 1.6001-1, 1.6011-1, and 1.6012-1, are highlighted in red

 

We find it interesting that none of the CFRs for any of the forms seem to apply to an individual (human person) 's gross income from which the applicable deductions are made to arrive at "taxable income." Also see 26 USC 6011(e) (1)

 

The Secretary may not require returns of any tax imposed by subtitle A on individuals, estates,

      and trusts to be other than on paper forms supplied by the Secretary.

 

Since these forms provided by the Secretary don't seem to apply, it would seem to follow that one would not have a requirement to complete a return until the Secretary provided one that applied to their income source.  (Just a thought)

______________________________________________________________________________________________________________________________________________________

[Code of Federal Regulations]

[Title 26, Volume 19]

[Revised as of April 1, 2002]

From the U.S. Government Printing Office via GPO Access

[CITE: 26CFR602.101]

[Page 146-162]

                       TITLE 26--INTERNAL REVENUE

    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 

                               (CONTINUED)

PART 602--OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT--Table of Contents

Sec. 602.101  OMB Control numbers.

    (a) Purpose. This part collects and displays the control numbers 

assigned to collections of information in Internal Revenue Service 

regulations by the Office of Management and Budget (OMB) under the 

Paperwork Reduction Act of 1980. The Internal Revenue Service intends 

that this part comply with the requirements of Secs. 1320.7(f), 1320.12, 

1320.13, and 1320.14 of 5 CFR part 1320 (OMB regulations implementing 

the Paperwork Reduction Act), for the display of control numbers 

assigned by OMB to collections of information in Internal Revenue 

Service regulations. This part does not display control numbers assigned 

by the Office of Management and Budget to collections of information of 

the Bureau of Alcohol, Tobacco, and Firearms.

    (b) Display.

------------------------------------------------------------------------

                                                             Current OMB

     CFR part or section where identified and described      control No.

------------------------------------------------------------------------

1.1(h)-1(e)................................................    1545-1654

1.23-5.....................................................    1545-0074    Certification of an energy-conserving component or renewable energy source property

1.25-1T....................................................    1545-0922

                                                               1545-0930

1.25-2T....................................................    1545-0922

                                                               1545-0930

1.25-3T....................................................    1545-0922

                                                               1545-0930

1.25-4T....................................................    1545-0922

1.25-5T....................................................    1545-0922

1.25-6T....................................................    1545-0922

1.25-7T....................................................    1545-0922

1.25-8T....................................................    1545-0922

1.28-1.....................................................    1545-0619

1.31-2.....................................................    1545-0074    Credit for ``special refunds'' of employee social security tax.

1.32-2.....................................................    1545-0074    Earned income credit for taxable years beginning after December 31, 1978.

1.32-3.....................................................    1545-1575

1.37-1.....................................................    1545-0074    General rules for the credit for the elderly

1.37-3.....................................................    1545-0074    Credit for individuals under age 65 who have public retirement system income

1.41-2.....................................................    1545-0619

1.41-3.....................................................    1545-0619

1.41-4A....................................................    1545-0074    Qualified research for taxable years beginning before January 1, 1986

1.41-4 (b) and (c).........................................    1545-0074    Qualified research for expenditures paid or incurred on or after January 3, 2001

1.41-4(d)..................................................    1545-1625

1.41-8(b)..................................................    1545-1625

1.41-8(d)..................................................    1545-0732

1.41-9.....................................................    1545-0619

1.42-1T....................................................    1545-0984

                                                               1545-0988

1.42-2.....................................................    1545-1005

1.42-5.....................................................    1545-1357

1.42-6.....................................................    1545-1102

1.42-8.....................................................    1545-1102

1.42-10....................................................    1545-1102

1.42-13....................................................    1545-1357

1.42-14....................................................    1545-1423

1.42-17....................................................    1545-1357

1.43-3(a)(3)...............................................    1545-1292

1.43-3(b)(3)...............................................    1545-1292

1.44A-1....................................................    1545-0068

1.44A-3....................................................    1545-0074    Special rules applicable to married individuals

1.44B-1....................................................    1545-0219

1.45D-1T...................................................    1545-1765

1.458-1....................................................    1545-0879

1.458-2....................................................    1545-0152

1.46-1.....................................................    1545-0123

                                                               1545-0155

1.46-3.....................................................    1545-0155

1.46-4.....................................................    1545-0155

1.46-5.....................................................    1545-0155

1.46-6.....................................................    1545-0155

1.46-8.....................................................    1545-0155

1.46-9.....................................................    1545-0155

1.46-10....................................................    1545-0118

1.46-11....................................................    1545-0155

1.47-1.....................................................    1545-0166

                                                               1545-0155

1.47-3.....................................................    1545-0166

                                                               1545-0155

1.47-4.....................................................    1545-0123

1.47-5.....................................................    1545-0092

1.47-6.....................................................    1545-0099

1.48-3.....................................................    1545-0155

1.48-4.....................................................    1545-0808

                                                               1545-0155

1.48-5.....................................................    1545-0155

1.48-6.....................................................    1545-0155

1.48-12....................................................    1545-0155

1.50A-1....................................................    1545-0895

1.50A-2....................................................    1545-0895

1.50A-3....................................................    1545-0895

1.50A-4....................................................    1545-0895

[[Page 147]]

1.50A-5....................................................    1545-0895

1.50A-6....................................................    1545-0895

1.50A-7....................................................    1545-0895

1.50B-1....................................................    1545-0895

1.50B-2....................................................    1545-0895

1.50B-3....................................................    1545-0895

1.50B-4....................................................    1545-0895

1.50B-5....................................................    1545-0895

1.51-1.....................................................    1545-0219

                                                               1545-0241

                                                               1545-0244

                                                               1545-0797

1.52-2.....................................................    1545-0219

1.52-3.....................................................    1545-0219

1.56-1.....................................................    1545-0123

1.56(g)-1..................................................    1545-1233

1.56A-1....................................................    1545-0227

1.56A-2....................................................    1545-0227

1.56A-3....................................................    1545-0227

1.56A-4....................................................    1545-0227

1.56A-5....................................................    1545-0227

1.57-5.....................................................    1545-0227

1.58-1.....................................................    1545-0175

1.58-9(c)(5)(iii)(B).......................................    1545-1093

1.58-9(e)(3)...............................................    1545-1093

1.61-2.....................................................    1545-0771

1.61-2T....................................................    1545-0771

1.61-4.....................................................    1545-0187

1.61-15....................................................    1545-0074    Options received as payment of income

1.62-2.....................................................    1545-1148

1.63-1.....................................................    1545-0074    Change of treatment with respect to the zero bracket amount and itemized deductions

1.67-2T....................................................    1545-0110

1.67-3T....................................................    1545-0118

1.67-3.....................................................    1545-1018

1.71-1T....................................................    1545-0074    Alimony and separate maintenance payments (temporary).  

1.72-4.....................................................    1545-0074    Exclusion ratio. (annuities)   

1.72-6.....................................................    1545-0074    Investment in the contract     

1.72-9.....................................................    1545-0074    Tables

1.72-17....................................................    1545-0074    Special rules applicable to owner-employees.

1.72-17A...................................................    1545-0074    Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees.

1.72-18....................................................    1545-0074    Treatment of certain total distributions with respect to self-employed individuals

1.74-1.....................................................    1545-1100

1.79-2.....................................................    1545-0074    Exceptions to the rule of inclusion

1.79-3.....................................................    1545-0074    Determination of amount equal to cost of group-term life insurance.

1.83-2.....................................................    1545-0074    Election to include in gross income in year of transfer.

1.83-5.....................................................    1545-0074    Restrictions that will never lapse.

1.83-6.....................................................    1545-1448

1.103-10...................................................    1545-0123

                                                               1545-0940

1.103-15AT.................................................    1545-0720

1.103-18...................................................    1545-1226

1.103(n)-2T................................................    1545-0874

1.103(n)-4T................................................    1545-0874

1.103A-2...................................................    1545-0720

1.105-4....................................................    1545-0074    Wage continuation plans.

1.105-5....................................................    1545-0074    Accident and health plans.

1.105-6....................................................    1545-0074    Special rules for employees retired before January 27, 1975.

1.108-4....................................................    1545-1539

1.108-5....................................................    1545-1421

1.110-1....................................................    1545-1661

1.117-5....................................................    1545-0869

1.118-2....................................................    1545-1639

1.119-1....................................................    1545-0067    Meals and lodging furnished for the convenience of the employer

1.120-3....................................................    1545-0057

1.121-1....................................................    1545-0072

1.121-2....................................................    1545-0072

1.121-3....................................................    1545-0072

1.121-4....................................................    1545-0072

                                                               1545-0091

1.121-5....................................................    1545-0072

1.127-2....................................................    1545-0768

1.132-1T...................................................    1545-0771

1.132-2....................................................    1545-0771

1.132-2T...................................................    1545-0771

1.132-5....................................................    1545-0771

1.132-5T...................................................    1545-0771

                                                               1545-1098

1.132-9(b).................................................    1545-1676

1.141-1....................................................    1545-1451

1.141-12...................................................    1545-1451

1.142-2....................................................    1545-1451

1.142(f)(4)-1..............................................    1545-1730

1.148-0....................................................    1545-1098

1.148-1....................................................    1545-1098

1.148-2....................................................    1545-1098

                                                               1545-1347

1.148-3....................................................    1545-1098

                                                               1545-1347

1.148-4....................................................    1545-1098

                                                               1545-1347

1.148-5....................................................    1545-1098

                                                               1545-1490

1.148-6....................................................    1545-1098

                                                               1545-1451

1.148-7....................................................    1545-1098

1.148-7....................................................    1545-1347

1.148-8....................................................    1545-1098

1.148-11...................................................    1545-1098

1.148-11...................................................    1545-1347

1.149(e)-1.................................................    1545-0720

1.150-1....................................................    1545-1347

1.151-1....................................................    1545-0074    Deductions for personal exemptions

1.152-3....................................................    1545-0071

1.152-4....................................................    1545-0074    Support test in case of child of divorced or separated parents

1.152-4T...................................................    1545-0074    Dependency exemption in the case of a child of divorced parents, etc. (temporary).

1.162-1....................................................    1545-0139

1.162-2....................................................    1545-0139

1.162-3....................................................    1545-0139

1.162-4....................................................    1545-0139

1.162-5....................................................    1545-0139

1.162-6....................................................    1545-0139

1.162-7....................................................    1545-0139

1.162-8....................................................    1545-0139

1.162-9....................................................    1545-0139

1.162-10...................................................    1545-0139

1.162-11...................................................    1545-0139

1.162-12...................................................    1545-0139

1.162-13...................................................    1545-0139

1.162-14...................................................    1545-0139

1.162-15...................................................    1545-0139

1.162-16...................................................    1545-0139

1.162-17...................................................    1545-0139

1.162-18...................................................    1545-0139

1.162-19...................................................    1545-0139

1.162-20...................................................    1545-0139

1.162-27...................................................    1545-1466

1.163-5....................................................    1545-0786

                                                               1545-1132

1.163-8T...................................................    1545-0995

1.163-10T..................................................    1545-0074    Qualified residence interest (temporary).

1.163-13...................................................    1545-1491

1.163(d)-1.................................................    1545-1421

1.165-1....................................................    1545-0177

1.165-2....................................................    1545-0177

1.165-3....................................................    1545-0177

1.165-4....................................................    1545-0177

1.165-5....................................................    1545-0177

1.165-6....................................................    1545-0177

1.165-7....................................................    1545-0177

1.165-8....................................................    1545-0177

1.165-9....................................................    1545-0177

1.165-10...................................................    1545-0177

1.165-11...................................................    1545-0074    Election in respect of losses attributable to a disaster

                                                               1545-0177

[[Page 148]]

                                                               1545-0786

1.165-12...................................................    1545-0786

1.166-1....................................................    1545-0123

1.166-2....................................................    1545-1254

1.166-4....................................................    1545-0123

1.166-10...................................................    1545-0123

1.167(a)-5T................................................    1545-1021

1.167(a)-7.................................................    1545-0172

1.167(a)-11................................................    1545-0152

                                                               1545-0172

1.167(a)-12................................................    1545-0172

1.167(d)-1.................................................    1545-0172

1.167(e)-1.................................................    1545-0172

1.167(f)-11................................................    1545-0172

1.167(l)-1.................................................    1545-0172

1.168(d)-1.................................................    1545-1146

1.168(f)(8)-1T.............................................    1545-0923

1.168(i)-1.................................................    1545-1331

1.168-5....................................................    1545-0172

1.169-4....................................................    1545-0172

1.170-1....................................................    1545-0074    Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform Act of 1969

1.170-2....................................................    1545-0074    Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).

1.170-3....................................................    1545-0123

1.170A-1...................................................    1545-0074    Charitable, etc., contributions and gifts; allowance of deduction.

1.170A-2...................................................    1545-0074    Amounts paid to maintain certain students as members of the taxpayer's household.

1.170A-4(A)(b).............................................    1545-0123

1.170A-8...................................................    1545-0074    Limitations on charitable deductions by individuals

1.170A-9...................................................    1545-0052

                                                               1545-0074    Definition of section 170(b)(1)(A) organization

1.170A-11..................................................    1545-0123

                                                               1545-0074    

1.170A-12..................................................    1545-0020

                                                               1545-0074    Valuation of a remainder interest in real property for contributions made after July 31, 1969.

1.170A-13..................................................    1545-0074    Recordkeeping and return requirements for deductions for charitable contributions.

                                                               1545-0754

                                                               1545-0908

                                                               1545-1431

1.170A-13(f)...............................................    1545-1464

1.170A-14..................................................    1545-0763

1.171-4....................................................    1545-1491

1.171-5....................................................    1545-1491

1.172-1....................................................    1545-0172

1.172-13...................................................    1545-0863

1.173-1....................................................    1545-0172

1.174-3....................................................    1545-0152

1.174-4....................................................    1545-0152

1.175-3....................................................    1545-0187

1.175-6....................................................    1545-0152

1.177-1....................................................    1545-0172

1.179-2....................................................    1545-1201

1.179-3....................................................    1545-1201

1.179-5....................................................    1545-0172

1.180-2....................................................    1545-0074    Time and manner of making election and revocation

1.182-6....................................................    1545-0074    Election to deduct land clearing expenditures.

1.183-1....................................................    1545-0195

1.183-2....................................................    1545-0195

1.183-3....................................................    1545-0195

1.183-4....................................................    1545-0195

1.190-3....................................................    1545-0074    Election to deduct architectural and transportation barrier removal expenses

1.194-2....................................................    1545-0735

1.194-4....................................................    1545-0735

1.195-1....................................................    1545-1582

1.197-1T...................................................    1545-1425

1.197-2....................................................    1545-1671

1.213-1....................................................    1545-0074    Medical, dental, etc., expenses.

1.215-1T...................................................    1545-0074    Alimony, etc., payments (temporary).

1.217-2....................................................    1545-0182

1.243-3....................................................    1545-0123

1.243-4....................................................    1545-0123

1.243-5....................................................    1545-0123

1.248-1....................................................    1545-0172

1.261-1....................................................    1545-1041

1.263(e)-1.................................................    1545-0123

1.263A-1...................................................    1545-0987

1.263A-1T..................................................    1545-0187

1.263A-2...................................................    1545-0987

1.263A-3...................................................    1545-0987

                                                               1545-0987

1.263A-8(b)(2)(iii)........................................    1545-1265

1.263A-9(d)(1).............................................    1545-1265

1.263A-9(f)(1)(ii).........................................    1545-1265

1.263A-9(f)(2)(iv).........................................    1545-1265

1.263A-9(g)(2)(iv)(C)......................................    1545-1265

1.263A-9(g)(3)(iv).........................................    1545-1265

1.265-1....................................................    1545-0074    Expenses relating to tax-exempt income

1.265-2....................................................    1545-0123

1.266-1....................................................    1545-0123

1.267(f)-1.................................................    1545-0885

1.268-1....................................................    1545-0184

1.274-1....................................................    1545-0139

1.274-2....................................................    1545-0139

1.274-3....................................................    1545-0139

1.274-4....................................................    1545-0139

1.274-5....................................................    1545-0771

1.274-5A...................................................    1545-0139

                                                               1545-0771

1.274-5T...................................................    1545-0074    Substantiation requirements (temporary).

                                                               1545-0172

                                                               1545-0771

1.274-6....................................................    1545-0139

                                                               1545-0771

1.274-6T...................................................    1545-0074    Substantiation with respect to certain types of listed property for taxable years beginning after 1985 (temporary

                                                               1545-0771

1.274-7....................................................    1545-0139

1.274-8....................................................    1545-0139

1.279-6....................................................    1545-0123

1.280C-4...................................................    1545-1155

1.280F-3T..................................................    1545-0074    Limitations on recovery deductions and the investment tax credit when the business use percentage of listed property is not 

greater than 50 percent (temporary).

1.281-4....................................................    1545-0123

1.302-4....................................................    1545-0074    Termination of shareholder's interest

1.305-3....................................................    1545-0123

1.305-5....................................................    1545-1438

1.307-2....................................................    1545-0074    Exception (Bryan’s Note: Stock stuff)

1.312-15...................................................    1545-0172

1.316-1....................................................    1545-0123

1.331-1....................................................    1545-0074    Corporate liquidations.

1.332-4....................................................    1545-0123

1.332-6....................................................    1545-0123

1.337(d)-1.................................................    1545-1160

1.337(d)-2.................................................    1545-1160

1.337(d)-2T................................................    1545-1774

1.337(d)-4.................................................    1545-1633

1.337(d)-5T................................................    1545-1672

1.337(d)-6T................................................    1545-1672

1.337(d)-7T................................................    1545-1672

1.338-2....................................................    1545-1658

1.338-5....................................................    1545-1658

1.338-10...................................................    1545-1658

1.338(h)(10)-1.............................................    1545-1658

1.341-7....................................................    1545-0123

1.351-3....................................................    1545-0074    Records to be kept and information to be filed

1.355-5....................................................    1545-0123

1.362-2....................................................    1545-0123

1.367(a)-1T................................................    1545-0026

1.367(a)-2T................................................    1545-0026

1.367(a)-3.................................................    1545-0026

                                                               1545-1478

1.367(a)-6T................................................    1545-0026

1.367(a)-8.................................................    1545-1271

1.367(b)-1.................................................    1545-1271

1.367(b)-3T................................................    1545-1666

1.367(d)-1T................................................    1545-0026

1.367(e)-1.................................................    1545-1487

1.367(e)-2.................................................    1545-1487

[[Page 149]]

1.368-1....................................................    1545-1691

1.368-3....................................................    1545-0123

1.371-1....................................................    1545-0123

1.371-2....................................................    1545-0123

1.374-3....................................................    1545-0123

1.381(b)-1.................................................    1545-0123

1.381(c)(4)-1..............................................    1545-0123

                                                               1545-0152

                                                               1545-0879

1.381(c)(5)-1..............................................    1545-0123

                                                               1545-0152

1.381(c)(6)-1..............................................    1545-0123

                                                               1545-0152

1.381(c)(8)-1..............................................    1545-0123

1.381(c)(10)-1.............................................    1545-0123

1.381(c)(11)-1(k)..........................................    1545-0123

1.381(c)(13)-1.............................................    1545-0123

1.381(c)(17)-1.............................................    1545-0045

1.381(c)(25)-1.............................................    1545-0045

1.382-1T...................................................    1545-0123

1.382-2....................................................    1545-0123

1.382-2T...................................................    1545-0123

1.382-3....................................................    1545-1281

                                                               1545-1345

1.382-4....................................................    1545-1120

1.382-6....................................................    1545-1381

1.382-8....................................................    1545-1434

1.382-9....................................................    1545-1260

                                                               1545-1120

                                                               1545-1275

                                                               1545-1324

1.382-91...................................................    1545-1260

                                                               1545-1324

1.383-1....................................................    1545-0074    Special limitations on certain capital losses and excess credits.

                                                               1545-1120

1.401(a)-11................................................    1545-0710

1.401(a)-20................................................    1545-0928

1.401(a)-31................................................    1545-1341

1.401(a)-50................................................    1545-0710

1.401(a)(31)-1.............................................    1545-1341

1.401(b)-1.................................................    1545-0197

1.401(f)-1.................................................    1545-0710

1.401(k)-1.................................................    1545-1039

                                                               1545-1069

1.401-1....................................................    1545-0020

                                                               1545-0197

                                                               1545-0200

                                                               1545-0534

                                                               1545-0710

1.401-12(n)................................................    1545-0806

1.401-14...................................................    1545-0710

1.402(c)-2.................................................    1545-1341

1.402(f)-1.................................................    1545-1341

                                                               1545-1632

1.403(b)-1.................................................    1545-0710

1.403(b)-2.................................................    1545-1341

1.404(a)-4.................................................    1545-0710

1.404(a)-12................................................    1545-0710

1.404A-2...................................................    1545-0123

1.404A-6...................................................    1545-0123

1.408-2....................................................    1545-0390

1.408-5....................................................    1545-0747

1.408-6....................................................    1545-0203

                                                               1545-0390

1.408-7....................................................    1545-0119

1.408A-2...................................................    1545-1616

1.408A-4...................................................    1545-1616

1.408A-5...................................................    1545-1616

1.408A-7...................................................    1545-1616

1.410(a)-2.................................................    1545-0710

1.410(d)-1.................................................    1545-0710

1.411(a)-11................................................    1545-1471

                                                               1545-1632

1.411(d)-4.................................................    1545-1545

1.411(d)-6.................................................    1545-1477

1.412(b)-5.................................................    1545-0710

1.412(c)(1)-2..............................................    1545-0710

1.412(c)(2)-1..............................................    1545-0710

1.412(c)(3)-2..............................................    1545-0710

1.414(c)-5.................................................    1545-0797

1.414(r)-1.................................................    1545-1221

1.415-2....................................................    1545-0710

1.415-6....................................................    1545-0710

1.417(e)-1.................................................    1545-1471

1.417(e)-1T................................................    1545-1471

1.441-3T...................................................    1545-0134

1.442-1....................................................    1545-0074    Change of annual accounting period.

                                                               1545-0123

                                                               1545-0134

                                                               1545-0152

1.442-2T...................................................    1545-0134

1.442-3T...................................................    1545-0134

1.443-1....................................................    1545-0123

1.444-3T...................................................    1545-1036

1.446-1....................................................    1545-0074    General rule for methods of accounting.

                                                               1545-0152

1.446-4(d).................................................    1545-1412

1.448-1(g).................................................    1545-0152

1.448-1(h).................................................    1545-0152

1.448-1(i).................................................    1545-0152

1.448-2T...................................................    1545-0152

1.451-1....................................................    1545-0091

1.451-4....................................................    1545-0123

1.451-5....................................................    1545-0074    Advance payments for goods and long-term contracts.

1.451-6....................................................    1545-0074    Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage.

1.451-7....................................................    1545-0074    Election relating to livestock sold on account of drought.

1.453-1....................................................    1545-0152

1.453-2....................................................    1545-0152

1.453-8....................................................    1545-0152

                                                               1545-0228

1.453-10...................................................    1545-0152

1.453A-1...................................................    1545-0152

                                                               1545-1134

1.453A-2...................................................    1545-0152

                                                               1545-1134

1.453A-3...................................................    1545-0963

1.454-1....................................................    1545-0074    Obligations issued at discount

1.455-2....................................................    1545-0152

1.455-6....................................................    1545-0123

1.456-2....................................................    1545-0123

1.456-6....................................................    1545-0123

1.456-7....................................................    1545-0123

1.458-1....................................................    1545-0879

1.458-2....................................................    1545-0152

1.460-1....................................................    1545-1650

1.460-6....................................................    1545-1031

                                                               1545-1572

1.461-1....................................................    1545-0074    General rule for taxable year of deduction.

1.461-2....................................................    1545-0096

1.461-4....................................................    1545-0917

1.461-5....................................................    1545-0917

1.463-1T...................................................    1545-0916

1.465-1T...................................................    1545-0712

1.466-1T...................................................    1545-0152

1.466-4....................................................    1545-0152

1.468A-3...................................................    1545-1269

                                                               1545-1378

                                                               1545-1511

1.468A-4...................................................    1545-0954

1.468A-7...................................................    1545-0954

1.468A-8...................................................    1545-1269

1.468B-1(j)................................................    1545-1299

1.468B-2(k)................................................    1545-1299

1.468B-2(l)................................................    1545-1299

[[Page 150]]

1.468B-3(b)................................................    1545-1299

1.468B-3(e)................................................    1545-1299

1.468B-5(b)................................................    1545-1299

1.469-1....................................................    1545-1008

1.469-2T...................................................    1545-0712

                                                               1545-1091

1.469-4T...................................................    1545-0985

                                                               1545-1037

1.471-2....................................................    1545-0123

1.471-5....................................................    1545-0123

1.471-6....................................................    1545-0123

1.471-8....................................................    1545-0123

1.471-11...................................................    1545-0123

                                                               1545-0152

1.472-1....................................................    1545-0042

                                                               1545-0152

1.472-2....................................................    1545-0152

1.472-3....................................................    1545-0042

1.472-5....................................................    1545-0152

1.472-8....................................................    1545-0028

                                                               1545-0042

                                                               1545-1767

1.475(b)-4.................................................    1545-1496

1.481-4....................................................    1545-0152

1.481-5....................................................    1545-0152

1.482-1....................................................    1545-1364

1.482-4....................................................    1545-1364

1.482-7....................................................    1545-1364

1.501(a)-1.................................................    1545-0056

                                                               1545-0057

1.501(c)(3)-1..............................................    1545-0056

1.501(c)(9)-5..............................................    1545-0047

1.501(c)(17)-3.............................................    1545-0047

1.501(e)-1.................................................    1545-0814

1.503(c)-1.................................................    1545-0047

                                                               1545-0052

1.505(c)-1T................................................    1545-0916

1.507-1....................................................    1545-0052

1.507-2....................................................    1545-0052

1.508-1....................................................    1545-0052

                                                               1545-0056

1.509(a)-3.................................................    1545-0047

1.509(a)-5.................................................    1545-0047

1.509(c)-1.................................................    1545-0052

1.512(a)-1.................................................    1545-0687

1.512(a)-4.................................................    1545-0047

                                                               1545-0687

1.521-1....................................................    1545-0051

                                                               1545-0058

1.527-2....................................................    1545-0129

1.527-5....................................................    1545-0129

1.527-6....................................................    1545-0129

1.527-9....................................................    1545-0129

1.528-8....................................................    1545-0127

1.533-2....................................................    1545-0123

1.534-2....................................................    1545-0123

1.542-3....................................................    1545-0123

1.545-2....................................................    1545-0123

1.545-3....................................................    1545-0123

1.547-2....................................................    1545-0045

                                                               1545-0123

1.547-3....................................................    1545-0123

1.551-4....................................................    1545-0074    Information in return. (BN: Shareholders)

1.552-3....................................................    1545-0099

1.552-4....................................................    1545-0099

1.552-5....................................................    1545-0099

1.556-2....................................................    1545-0704

1.561-1....................................................    1545-0044

1.561-2....................................................    1545-0123

1.562-3....................................................    1545-0123

1.563-2....................................................    1545-0123

1.564-1....................................................    1545-0123

1.565-1....................................................    1545-0043

                                                               1545-0123

1.565-2....................................................    1545-0043

1.565-3....................................................    1545-0043

1.565-5....................................................    1545-0043

1.565-6....................................................    1545-0043

1.585-1....................................................    1545-0123

1.585-3....................................................    1545-0123

1.585-8....................................................    1545-1290

1.586-2....................................................    1545-0123

1.593-1....................................................    1545-0123

1.593-6....................................................    1545-0123

1.593-6A...................................................    1545-0123

1.593-7....................................................    1545-0123

1.595-1....................................................    1545-0123

1.597-2....................................................    1545-1300

1.597-4....................................................    1545-1300

1.597-6....................................................    1545-1300

1.597-7....................................................    1545-1300

1.611-2....................................................    1545-0099

1.611-3....................................................    1545-0007

                                                               1545-0099

1.612-4....................................................    1545-0074    Charges to capital and to expense in case of oil and gas wells.

1.612-5....................................................    1545-0099

1.613-3....................................................    1545-0099

1.613-4....................................................    1545-0099

1.613-6....................................................    1545-0099

1.613-7....................................................    1545-0099

1.613A-3...................................................    1545-0919

1.613A-3(e)................................................    1545-1251

1.613A-3(l)................................................    1545-0919

1.613A-5...................................................    1545-0099

1.613A-6...................................................    1545-0099

1.614-2....................................................    1545-0099

1.614-3....................................................    1545-0099

1.614-5....................................................    1545-0099

1.614-6....................................................    1545-0099

1.614-8....................................................    1545-0099

1.617-1....................................................    1545-0099

1.617-3....................................................    1545-0099

1.617-4....................................................    1545-0099

1.631-1....................................................    1545-0007

1.631-2....................................................    1545-0007

1.641(b)-2.................................................    1545-0092

1.642(c)-1.................................................    1545-0092

1.642(c)-2.................................................    1545-0092

1.642(c)-5.................................................    1545-0074    Definition of pooled income fund

1.642(c)-6.................................................    1545-0020

                                                               1545-0074    Valuation of a remainder interest in property transferred to a pooled income fund.

                                                               1545-0092

1.642(g)-1.................................................    1545-0092

1.642(i)-1.................................................    1545-0092

1.663(b)-2.................................................    1545-0092

1.664-1....................................................    1545-0196

1.664-1(a)(7)..............................................    1545-1536

1.664-2....................................................    1545-0196

1.664-3....................................................    1545-0196

1.664-4....................................................    1545-0020

                                                               1545-0196

1.665(a)-0A through

1.665(g)-2A................................................    1545-0192

1.666(d)-1A................................................    1545-0092

1.671-4....................................................    1545-1442

1.701-1....................................................    1545-0099

1.702-1....................................................    1545-0074    Income and credits of partner.

1.703-1....................................................    1545-0099

1.704-2....................................................    1545-1090

1.706-1....................................................    1545-0099

                                                               1545-0074    Taxable years of partner and partnership.

                                                               1545-0134

1.706-1T...................................................    1545-0099

1.707-3(c)(2)..............................................    1545-1243

[[Page 151]]

1.707-5(a)(7)(ii)..........................................    1545-1243

1.707-6(c).................................................    1545-1243

1.707-8....................................................    1545-1243

1.708-1....................................................    1545-0099

1.732-1....................................................    1545-0099

                                                               1545-1588

1.736-1....................................................    1545-0074    Payments to a retiring partner or a deceased partner's successor in interest.

1.743-1....................................................    1545-0074    Optional adjustment to basis of partnership property.

                                                               1545-1588

1.751-1....................................................    1545-0074    Unrealized receivables and inventory items.

                                                               1545-0099

                                                               1545-0941

1.752-5....................................................    1545-1090

1.754-1....................................................    1545-0099

1.755-1....................................................    1545-0099

1.755-2T...................................................    1545-1021

1.761-2....................................................    1545-1338

1.801-1....................................................    1545-0123

                                                               1545-0128

1.801-3....................................................    1545-0123

1.801-5....................................................    1545-0128

1.801-8....................................................    1545-0128

1.804-4....................................................    1545-0128

1.811-2....................................................    1545-0128

1.812-2....................................................    1545-0128

1.815-6....................................................    1545-0128

1.818-4....................................................    1545-0128

1.818-5....................................................    1545-0128

1.818-8....................................................    1545-0128

1.819-2....................................................    1545-0128

1.821-1....................................................    1545-1027

1.821-3....................................................    1545-1027

1.821-4....................................................    1545-1027

1.822-5....................................................    1545-1027

1.822-6....................................................    1545-1027

1.822-8....................................................    1545-1027

1.822-9....................................................    1545-1027

1.823-2....................................................    1545-1027

1.823-5....................................................    1545-1027

1.823-6....................................................    1545-1027

1.825-1....................................................    1545-1027

1.826-1....................................................    1545-1027

1.826-2....................................................    1545-1027

1.826-3....................................................    1545-1027

1.826-4....................................................    1545-1027

1.826-6....................................................    1545-1027

1.831-3....................................................    1545-0123

1.831-4....................................................    1545-0123

1.832-4....................................................    1545-1227

1.832-5....................................................    1545-0123

1.848-2(g)(8)..............................................    1545-1287

1.848-2(h)(3)..............................................    1545-1287

1.848-2(i)(4)..............................................    1545-1287

1.851-2....................................................    1545-1010

1.851-4....................................................    1545-0123

1.852-1....................................................    1545-0123

1.852-4....................................................    1545-0123

                                                               1545-0145

1.852-6....................................................    1545-0123

                                                               1545-0144

1.852-7....................................................    1545-0074    Additional information required in returns of shareholders.

1.852-9....................................................    1545-0074    Special procedural requirements applicable to designation under section 852(b)(3)(D).

                                                               1545-0123

                                                               1545-0144

                                                               1545-0145

1.852-11...................................................    1545-1094

1.853-3....................................................    1545-0123

1.853-4....................................................    1545-0123

1.854-2....................................................    1545-0123

1.855-1....................................................    1545-0123

1.856-2....................................................    1545-0123

                                                               1545-1004

1.856-6....................................................    1545-0123

1.856-7....................................................    1545-0123

1.856-8....................................................    1545-0123

1.857-8....................................................    1545-0123

1.857-9....................................................    1545-0074    Information required in returns of shareholders.

1.858-1....................................................    1545-0123

1.860-2....................................................    1545-0045

1.860-4....................................................    1545-0045

                                                               1545-1054

                                                               1545-1057

1.860E-2(a)(5).............................................    1545-1276

1.860E-2(a)(7).............................................    1545-1276

1.860E-2(b)(2).............................................    1545-1276

1.861-2....................................................    1545-0089    Interest

1.861-3....................................................    1545-0089    Dividends.

1.861-8....................................................    1545-0126

1.861-8(e)(6) and (g)......................................    1545-1224

1.861-9T...................................................    1545-0121

                                                               1545-1072

1.861-18...................................................    1545-1594

1.863-1....................................................    1545-1476

1.863-3....................................................    1545-1476

                                                               1545-1556

1.863-3A...................................................    1545-0126

1.863-4....................................................    1545-0126

1.863-7....................................................    1545-0132

1.864-4....................................................    1545-0126

1.871-1....................................................    1545-0096

1.871-6....................................................    1545-0795

1.871-7....................................................    1545-0089    Taxation of nonresident alien individuals not engaged in U.S. business.

1.871-10...................................................    1545-0089    Election to treat real property income as effectively connected with U.S. business.

                                                               1545-0165

1.874-1....................................................    1545-0089    Allowance of deductions and credits to nonresident alien individuals

1.881-4....................................................    1545-1440

1.882-4....................................................    1545-0126

1.884-0....................................................    1545-1070

1.884-1....................................................    1545-1070

1.884-2....................................................    1545-1070

1.884-2T...................................................    1545-0126

                                                               1545-1070

1.884-4....................................................    1545-1070

1.884-5....................................................    1545-1070

1.892-1T...................................................    1545-1053

1.892-2T...................................................    1545-1053

1.892-3T...................................................    1545-1053

1.892-4T...................................................    1545-1053

1.892-5T...................................................    1545-1053

1.892-6T...................................................    1545-1053

1.892-7T...................................................    1545-1053

1.897-2....................................................    1545-0123

                                                               1545-0902

1.897-3....................................................    1545-0123

1.897-5T...................................................    1545-0902

1.897-6T...................................................    1545-0902

1.901-2....................................................    1545-0746

1.901-2A...................................................    1545-0746

1.901-3....................................................    1545-0122

1.902-1....................................................    1545-0122

                                                               1545-1458

1.904-1....................................................    1545-0121

                                                               1545-0122

1.904-2....................................................    1545-0121

                                                               1545-0122

1.904-3....................................................    1545-0121

1.904-4....................................................    1545-0121

1.904-5....................................................    1545-0121

1.904(f)-1.................................................    1545-0121

                                                               1545-0122

1.904(f)-2.................................................    1545-0121

1.904(f)-3.................................................    1545-0121

1.904(f)-4.................................................    1545-0121

1.904(f)-5.................................................    1545-0121

[[Page 152]]

1.904(f)-6.................................................    1545-0121

1.904(f)-7.................................................    1545-1127

1.905-2....................................................    1545-0122

1.905-3T...................................................    1545-1056

1.905-4T...................................................    1545-1056

1.905-5T...................................................    1545-1056

1.911-1....................................................    1545-0067    Partial exclusion for earned income from sources within a foreign country and foreign housing costs.

                                                               1545-0070

1.911-2....................................................    1545-0067    Qualified individuals.

                                                               1545-0070

1.911-3....................................................    1545-0067    Determination of amount of foreign earned income to be excluded.

                                                               1545-0070

1.911-4....................................................    1545-0067    Determination of housing cost amount eligible for exclusion or deduction.

                                                               1545-0070

1.911-5....................................................    1545-0067    Special rules for married couples.    

                                                               1545-0070

1.911-6....................................................    1545-0067    Disallowance of deductions, exclusions, and credits.

                                                               1545-0070

1.911-7....................................................    1545-0067    Procedural rules       

                                                               1545-0070

1.913-13...................................................    1545-0067    (No CFR)

1.921-1T...................................................    1545-0190

                                                               1545-0884

                                                               1545-0935

                                                               1545-0939

1.921-2....................................................    1545-0884

1.921-3T...................................................    1545-0935

1.923-1T...................................................    1545-0935

1.924(a)-1T................................................    1545-0935

1.925(a)-1T................................................    1545-0935

1.925(b)-1T................................................    1545-0935

1.926(a)-1T................................................    1545-0935

1.927(a)-1T................................................    1545-0935

1.927(b)-1T................................................    1545-0935

1.927(d)-1.................................................    1545-0884

1.927(d)-2T................................................    1545-0935

1.927(e)-1T................................................    1545-0935

1.927(e)-2T................................................    1545-0935

1.927(f)-1.................................................    1545-0884

1.931-1....................................................    1545-0074    Citizens of the United States and domestic corporations deriving income from sources within a certain possession of the United States.

                                                               1545-0123

1.934-1....................................................    1545-0782

1.935-1....................................................    1545-0074    Coordination of U.S. and Guam individual income taxes

                                                               1545-0087

                                                               1545-0803

1.936-1....................................................    1545-0215

                                                               1545-0217

1.936-4....................................................    1545-0215

1.936-5....................................................    1545-0704

1.936-6....................................................    1545-0215

1.936-7....................................................    1545-0215

1.936-10(c)................................................    1545-1138

1.952-2....................................................    1545-0126

1.953-2....................................................    1545-0126

1.954-1....................................................    1545-1068

1.954-2....................................................    1545-1068

1.955-2....................................................    1545-0123

1.955-3....................................................    1545-0123

1.955A-2...................................................    1545-0755

1.955A-3...................................................    1545-0755

1.956-1....................................................    1545-0704

1.956-2....................................................    1545-0704

1.959-1....................................................    1545-0704

1.959-2....................................................    1545-0704

1.960-1....................................................    1545-0122

1.962-2....................................................    1545-0704

1.962-3....................................................    1545-0704

1.962-4....................................................    1545-0704

1.964-1....................................................    1545-0126

                                                               1545-0704

                                                               1545-1072

1.964-3....................................................    1545-0126

1.970-2....................................................    1545-0126

1.985-2....................................................    1545-1051

                                                               1545-1131

1.985-3....................................................    1545-1051

1.988-0....................................................    1545-1131

1.988-1....................................................    1545-1131

1.988-2....................................................    1545-1131

1.988-3....................................................    1545-1131

1.988-4....................................................    1545-1131

1.988-5....................................................    1545-1131

1.992-1....................................................    1545-0190

                                                               1545-0938

1.992-2....................................................    1545-0190

                                                               1545-0884

                                                               1545-0938

1.992-3....................................................    1545-0190

                                                               1545-0938

1.992-4....................................................    1545-0190

                                                               1545-0938

1.993-3....................................................    1545-0938

1.993-4....................................................    1545-0938

1.994-1....................................................    1545-0938

1.995-5....................................................    1545-0938

1.1012-1...................................................    1545-0074    Basis of property.

                                                               1545-1139

1.1014-4...................................................    1545-0184

1.1015-1...................................................    1545-0020

1.1017-1...................................................    1545-1539

1.1031(d)-1T...............................................    1545-1021

1.1033(a)-2................................................    1545-0184

1.1033(g)-1................................................    1545-0184

1.1034-1...................................................    1545-0072

1.1039-1...................................................    1545-0184

1.1041-1T..................................................    1545-0074    Treatment of transfer of property between spouses or incident to divorce (temporary).

1.1042-1T..................................................    1545-0916

1.1044(a)-1................................................    1545-1421

1.1060-1...................................................    1545-1658

1.1071-1...................................................    1545-0184

1.1071-4...................................................    1545-0184

1.1081-4...................................................    1545-0028

                                                               1545-0046

                                                               1545-0123

1.1081-11..................................................    1545-0074    Records to be kept and information to be filed with returns.

                                                               1545-0123

1.1082-1...................................................    1545-0046

1.1082-2...................................................    1545-0046

1.1082-3...................................................    1545-0046

                                                               1545-0184

1.1082-4...................................................    1545-0046

1.1082-5...................................................    1545-0046

1.1082-6...................................................    1545-0046

1.1083-1...................................................    1545-0123

1.1092(b)-1T...............................................    1545-0644

1.1092(b)-2T...............................................    1545-0644

1.1092(b)-3T...............................................    1545-0644

1.1092(b)-4T...............................................    1545-0644

1.1092(b)-5T...............................................    1545-0644

1.1211-1...................................................    1545-0074    Limitation on capital losses

1.1212-1...................................................    1545-0074    Capital loss carryovers and carrybacks

1.1221-2...................................................    1545-1480

1.1231-1...................................................    1545-0177

                                                               1545-0184

1.1231-2...................................................    1545-0177

                                                               1545-0184

1.1231-2...................................................    1545-0074    Livestock held for draft, breeding, dairy, or sporting purposes.

1.1232-3...................................................    1545-0074    Gain upon sale or exchange of obligations issued at a discount after December 31, 1954.

1.1237-1...................................................    1545-0184

1.1239-1...................................................    1545-0091

1.1242-1...................................................    1545-0184

1.1243-1...................................................    1545-0123

1.1244(e)-1................................................    1545-0123

                                                               1545-1447

[[Page 153]]

1.1245-1...................................................    1545-0184

1.1245-2...................................................    1545-0184

1.1245-3...................................................    1545-0184

1.1245-4...................................................    1545-0184

1.1245-5...................................................    1545-0184

1.1245-6...................................................    1545-0184

1.1247-1...................................................    1545-0122

1.1247-2...................................................    1545-0122

1.1247-4...................................................    1545-0122

1.1247-5...................................................    1545-0122

1.1248-7...................................................    1545-0074    Taxpayer to establish earnings and profits and foreign taxes.

1.1250-1...................................................    1545-0184

1.1250-2...................................................    1545-0184

1.1250-3...................................................    1545-0184

1.1250-4...................................................    1545-0184

1.1250-5...................................................    1545-0184

1.1251-1...................................................    1545-0184

1.1251-2...................................................    1545-0074    Excess deductions account.

                                                               1545-0184

1.1251-3...................................................    1545-0184

1.1251-4...................................................    1545-0184

1.1252-1...................................................    1545-0184

1.1252-2...................................................    1545-0184

1.1254-1(c)(3).............................................    1545-1352

1.1254-4...................................................    1545-1493

1.1254-5(d)(2).............................................    1545-1352

1.1258-1...................................................    1545-1452

1.1272-3...................................................    1545-1353

1.1273-2(h)(2).............................................    1545-1353

1.1274-3(d)................................................    1545-1353

1.1274-5(b)................................................    1545-1353

1.1274A-1(c)...............................................    1545-1353

1.1275-2...................................................    1545-1450

1.1275-3...................................................    1545-0887

                                                               1545-1353

                                                               1545-1450

1.1275-4...................................................    1545-1450

1.1275-6...................................................    1545-1450

1.1287-1...................................................    1545-0786

1.1291-9...................................................    1545-1507

1.1291-10..................................................    1545-1507

                                                               1545-1304

1.1294-1T..................................................    1545-1002

                                                               1545-1028

1.1295-1...................................................    1545-1555

1.1295-3...................................................    1545-1555

1.1297-3T..................................................    1545-1028

1.1301-1...................................................    1545-1662

1.1311(a)-1................................................    1545-0074    Excess deductions account. (N/A)

1.1361-1...................................................    1545-0731

1.1361-3...................................................    1545-1590

1.1361-5...................................................    1545-1590

1.1362-1...................................................    1545-1308

1.1362-2...................................................    1545-1308

1.1362-3...................................................    1545-1308

1.1362-4...................................................    1545-1308

1.1362-5...................................................    1545-1308

1.1362-6...................................................    1545-1308

1.1362-7...................................................    1545-1308

1.1362-8...................................................    1545-1590

1.1366-1...................................................    1545-1613

1.1367-1(f)................................................    1545-1139

1.1368-1(f)(2).............................................    1545-1139

1.1368-1(f)(3).............................................    1545-1139

1.1368-1(f)(4).............................................    1545-1139

1.1368-1(g)(2).............................................    1545-1139

1.1374-1A..................................................    1545-0130

1.1377-1...................................................    1545-1462

1.1383-1...................................................    1545-0074    Computation of tax where cooperative redeems nonqualified written notices of allocation.

1.1385-1...................................................    1545-0074    Amounts includible in patron's gross income.

                                                               1545-0098

1.1388-1...................................................    1545-0118

                                                               1545-0123

1.1398-1...................................................    1545-1375

1.1398-2...................................................    1545-1375

1.1402(a)-2................................................    1545-0074    Computation of net earnings from self-employment

1.1402(a)-5................................................    1545-0074    Dividends and interest.

1.1402(a)-11...............................................    1545-0074    Ministers and members of religious orders

1.1402(a)-15...............................................    1545-0074    Options available to farmers in computing net earnings from self-employment for taxable years ending on or after December 31, 1956.

1.1402(a)-16...............................................    1545-0074    Exercise of option.

1.1402(b)-1................................................    1545-0171

1.1402(c)-2................................................    1545-0074    Public office.

1.1402(e)(1)-1.............................................    1545-0074    Election by ministers, members of religious orders, and Christian Science practitioners for self-employment coverage.

1.1402(e)(2)-1.............................................    1545-0074    Time limitation for filing waiver certificate

1.1402(e)-1A...............................................    1545-0168

1.1402(e)-2A...............................................    1545-0168

1.1402(e)-3A...............................................    1545-0168

1.1402(e)-4A...............................................    1545-0168

1.1402(e)-5A...............................................    1545-0168

1.1402(f)-1................................................    1545-0074    Computation of partner's net earnings from self-employment for taxable year which ends as result of his death.

1.1402(h)-1................................................    1545-0064

1.1441-1...................................................    1545-1484

1.1441-2...................................................    1545-0795

1.1441-3...................................................    1545-0165

                                                               1545-0795

1.1441-4...................................................    1545-1484

1.1441-5...................................................    1545-0096

                                                               1545-0795

                                                               1545-1484

1.1441-6...................................................    1545-0055

                                                               1545-0795

                                                               1545-1484

1.1441-7...................................................    1545-0795

1.1441-8...................................................    1545-1053

                                                               1545-1484

1.1441-9...................................................    1545-1484

1.1443-1...................................................    1545-0096

1.1445-1...................................................    1545-0902

1.1445-2...................................................    1545-0902

                                                               1545-1060

1.1445-3...................................................    1545-0902

                                                               1545-1060

1.1445-4...................................................    1545-0902

1.1445-5...................................................    1545-0902

1.1445-6...................................................    1545-0902

                                                               1545-1060

1.1445-7...................................................    1545-0902

1.1445-8...................................................    1545-0096

1.1445-9T..................................................    1545-0902

1.1445-10T.................................................    1545-0902

1.1451-1...................................................    1545-0054

1.1451-2...................................................    1545-0054

1.1461-1...................................................    1545-0054

                                                               1545-0055

                                                               1545-0795

                                                               1545-1484

1.1461-2...................................................    1545-0054

                                                               1545-0055

                                                               1545-0096

                                                               1545-0795

1.1462-1...................................................    1545-0795

1.1492-1...................................................    1545-0026

1.1494-1...................................................    1545-0026

1.1502-5...................................................    1545-0257

1.1502-9...................................................    1545-1634

1.1502-9A..................................................    1545-0121

1.1502-13..................................................    1545-0123

                                                               1545-0885

                                                               1545-1161

                                                               1545-1433

1.1502-16..................................................    1545-0123

1.1502-18..................................................    1545-0123

1.1502-19..................................................    1545-0123

1.1502-20..................................................    1545-1160

                                                               1545-1218

[[Page 154]]

1.1502-20T.................................................    1545-1774

1.1502-21..................................................    1545-1237

1.1502-31..................................................    1545-1344

1.1502-32..................................................    1545-1344

1.1502-32T.................................................    1545-1774

1.1502-33..................................................    1545-1344

1.1502-47..................................................    1545-0123

1.1502-75..................................................    1545-0025

                                                               1545-0123

                                                               1545-0133

                                                               1545-0152

1.1502-76..................................................    1545-1344

1.1502-77..................................................    1545-0123

1.1502-77T.................................................    1545-1046

1.1502-78..................................................    1545-0582

1.1502-95..................................................    1545-1218

1.1502-95A.................................................    1545-1218

1.1502-96..................................................    1545-1218

1.1503-2A..................................................    1545-1083

1.1552-1...................................................    1545-0123

1.1561-3...................................................    1545-0123

1.1563-1...................................................    1545-0123

                                                               1545-0797

1.1563-3...................................................    1545-0123

1.6001-1...................................................    1545-0058

                                                               1545-0074    Records.

                                                               1545-0099

                                                               1545-0123

                                                               1545-0865

1.6011-1...................................................    1545-0055

                                                               1545-0074    General requirement of return, statement, or list

                                                               1545-0085

                                                               1545-0089

                                                               1545-0090

                                                               1545-0091

                                                               1545-0096

                                                               1545-0121

                                                               1545-0458

                                                               1545-0666

                                                               1545-0675

                                                               1545-0908

1.6011-2...................................................    1545-0055

                                                               1545-0938

1.6011-3...................................................    1545-0238

                                                               1545-0239

1.6011-4T..................................................    1545-1685

1.6012-1...................................................    1545-0067

                                                               1545-0085

                                                               1545-0089

                                                               1545-0675

                                                               1545-0074    Individuals required to make returns of income.

1.6012-2...................................................    1545-0047

                                                               1545-0051

                                                               1545-0067    Corporations required to make returns of income

                                                               1545-0123

                                                               1545-0126

                                                               1545-0130

                                                               1545-0128

                                                               1545-0175

                                                               1545-0687

                                                               1545-0890

                                                               1545-1023

                                                               1545-1027

1.6012-3...................................................    1545-0047

                                                               1545-0067    Returns by fiduciaries

                                                               1545-0092

                                                               1545-0196

                                                               1545-0687

1.6012-4...................................................    1545-0067    Miscellaneous returns.

1.6012-5...................................................    1545-0067    Composite return in lieu of specified form

                                                               1545-0967

                                                               1545-0970

                                                               1545-0991

                                                               1545-0936

                                                               1545-1023

                                                               1545-1033

                                                               1545-1079

1.6012-6...................................................    1545-0067    Returns by political organizations.

                                                               1545-0089

                                                               1545-0129

1.6013-1...................................................    1545-0074    Joint returns

1.6013-2...................................................    1545-0091

1.6013-6...................................................    1545-0074    Election to treat nonresident alien individual as resident of the United States.

1.6013-7...................................................    1545-0074    Joint return for year in which nonresident alien becomes resident of the United States.

1.6015(a)-1................................................    1545-0087

1.6015(b)-1................................................    1545-0087

1.6015(d)-1................................................    1545-0087

1.6015(e)-1................................................    1545-0087

1.6015(f)-1................................................    1545-0087

1.6015(g)-1................................................    1545-0087

1.6015(h)-1................................................    1545-0087

1.6015(i)-1................................................    1545-0087

1.6017-1...................................................    1545-0074    Self-employment tax returns

                                                               1545-0087

                                                               1545-0090

1.6031(a)-1................................................    1545-1583

1.6031(b)-1T...............................................    1545-0099

1.6031(c)-1T...............................................    1545-0099

1.6032-1...................................................    1545-0099

1.6033-2...................................................    1545-0047

                                                               1545-0049

                                                               1545-0052

                                                               1545-0092

                                                               1545-0687

                                                               1545-1150

1.6033-3...................................................    1545-0052

1.6034-1...................................................    1545-0092

                                                               1545-0094

1.6035-1...................................................    1545-0704

1.6035-2...................................................    1545-0704

1.6035-3...................................................    1545-0704

1.6037-1...................................................    1545-0130

                                                               1545-1023

1.6038-2...................................................    1545-1617

1.6038-3...................................................    1545-1617

1.6038A-2..................................................    1545-1191

1.6038A-3..................................................    1545-1191

                                                               1545-1440

1.6038B-1..................................................    1545-1617

1.6038B-1T.................................................    1545-0026

1.6038B-2..................................................    1545-1617

1.6039-2...................................................    1545-0820

1.6041-1...................................................    1545-0008

                                                               1545-0108

                                                               1545-0112

                                                               1545-0115

                                                               1545-0120

                                                               1545-0295

                                                               1545-0350

                                                               1545-0367

                                                               1545-0387

                                                               1545-0441

                                                               1545-0957

1.6041-2...................................................    1545-0008

                                                               1545-0119

                                                               1545-0350

                                                               1545-0441

1.6041-2T..................................................    1545-1729

1.6041-3...................................................    1545-1148

1.6041-4...................................................    1545-0115

                                                               1545-0295

                                                               1545-0367

                                                               1545-0387

                                                               1545-0957

[[Page 155]]

1.6041-5...................................................    1545-0295

                                                               1545-0367

                                                               1545-0387

                                                               1545-0957

1.6041-6...................................................    1545-0008

                                                               1545-0115

1.6041-7...................................................    1545-0112

                                                               1545-0295

                                                               1545-0350

                                                               1545-0367

                                                               1545-0387

                                                               1545-0441

                                                               1545-0957

1.6042-1...................................................    1545-0110

1.6042-2...................................................    1545-0110

                                                               1545-0295

                                                               1545-0367

                                                               1545-0387

                                                               1545-0957

1.6042-3...................................................    1545-0295

                                                               1545-0367

                                                               1545-0387

                                                               1545-0957

1.6042-4...................................................    1545-0110

1.6043-1...................................................    1545-0041

1.6043-2...................................................    1545-0041

                                                               1545-0110

                                                               1545-0295

                                                               1545-0387

1.6043-3...................................................    1545-0047

1.6044-1...................................................    1545-0118

1.6044-2...................................................    1545-0118

1.6044-3...................................................    1545-0118

1.6044-4...................................................    1545-0118

1.6044-5...................................................    1545-0118

1.6045-1...................................................    1545-0715

1.6045-2...................................................    1545-0115

1.6045-4...................................................    1545-1085

1.6046-1...................................................    1545-0704

                                                               1545-0794

                                                               1545-1317

1.6046-2...................................................    1545-0704

1.6046-3...................................................    1545-0704

1.6046A....................................................    1545-1646

1.6047-1...................................................    1545-0119

                                                               1545-0295

                                                               1545-0387

1.6049-1...................................................    1545-0112

                                                               1545-0117

                                                               1545-0295

                                                               1545-0367

                                                               1545-0387

                                                               1545-0597

                                                               1545-0957

1.6049-2...................................................    1545-0117

1.6049-3...................................................    1545-0117

1.6049-4...................................................    1545-0096

                                                               1545-0112

                                                               1545-0117

                                                               1545-1018

                                                               1545-1050

1.6049-5...................................................    1545-0096

                                                               1545-0112

                                                               1545-0117

1.6049-6...................................................    1545-0096

1.6049-7...................................................    1545-1018

1.6049-7T..................................................    1545-0112

                                                               1545-0117

                                                               1545-0118

1.6050A-1..................................................    1545-0115

1.6050B-1..................................................    1545-0120

1.6050D-1..................................................    1545-0120

                                                               1545-0232

1.6050E-1..................................................    1545-0120

1.6050H-1..................................................    1545-0901

                                                               1545-1380

1.6050H-2..................................................    1545-0901

                                                               1545-1339

                                                               1545-1380

1.6050H-1T.................................................    1545-0901

1.6050I-2..................................................    1545-1449

1.6050J-1T.................................................    1545-0877

1.6050K-1..................................................    1545-0941

1.6050P-1..................................................    1545-1419

1.6050P-1T.................................................    1545-1419

1.6050S-1T.................................................    1545-1729

1.6050S-2T.................................................    1545-1729

1.6052-1...................................................    1545-0008

1.6052-2...................................................    1545-0008

1.6060-1...................................................    1545-0074    Reporting requirements for income tax return preparers.

1.6061-1...................................................    1545-0123

1.6062-1...................................................    1545-0123

1.6063-1...................................................    1545-0123

1.6065-1...................................................    1545-0123

1.6071-1...................................................    1545-0123

                                                               1545-0810

1.6072-1...................................................    1545-0074    Time for filing returns of individuals, estates, and trusts

1.6072-2...................................................    1545-0123

                                                               1545-0807

1.6073-1...................................................    1545-0087

1.6073-2...................................................    1545-0087

1.6073-3...................................................    1545-0087

1.6073-4...................................................    1545-0087

1.6074-1...................................................    1545-0123

1.6074-2...................................................    1545-0123

1.6081-1...................................................    1545-0066

                                                               1545-0148

                                                               1545-0233

                                                               1545-1057

                                                               1545-1081

1.6081-2...................................................    1545-0148

                                                               1545-1054

                                                               1545-1036

1.6081-3...................................................    1545-0233

1.6081-4...................................................    1545-0188

                                                               1545-1479

1.6081-6...................................................    1545-0148

                                                               1545-1054

1.6081-7...................................................    1545-0148

                                                               1545-1054

1.6091-3...................................................    1545-0089    Income tax returns required to be filed with Director of International Operations.

1.6107-1...................................................    1545-0074    Income tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.

1.6109-1...................................................    1545-0074    Identifying numbers.

1.6109-2...................................................    1545-0074    Furnishing identifying number of income tax return preparer

1.6115-1...................................................    1545-1464

1.6151-1...................................................    1545-0074    Time and place for paying tax shown on returns

1.6152-1...................................................    1545-0135

                                                               1545-0233

1.6153-1...................................................    1545-0087

1.6153-4...................................................    1545-0087

1.6154-2...................................................    1545-0257

1.6154-3...................................................    1545-0135

1.6154-5...................................................    1545-0976

1.6161-1...................................................    1545-0087

1.6162-1...................................................    1545-0087

1.6164-1...................................................    1545-0135

1.6164-2...................................................    1545-0135

1.6164-3...................................................    1545-0135

1.6164-5...................................................    1545-0135

1.6164-6...................................................    1545-0135

1.6164-7...................................................    1545-0135

1.6164-8...................................................    1545-0135

1.6164-9...................................................    1545-0135

1.6302-1...................................................    1545-0257

[[Page 156]]

1.6302-2...................................................    1545-0098

                                                               1545-0257

1.6411-1...................................................    1545-0098

                                                               1545-0135

                                                               1545-0582

1.6411-2...................................................    1545-0098

                                                               1545-0582

1.6411-3...................................................    1545-0098

                                                               1545-0582

1.6411-4...................................................    1545-0582

1.6414-1...................................................    1545-0096

1.6425-1...................................................    1545-0170

1.6425-2...................................................    1545-0170

1.6425-3...................................................    1545-0170

1.6654-1...................................................    1545-0087

                                                               1545-0140

1.6654-2...................................................    1545-0087

1.6654-3...................................................    1545-0087

1.6654-4...................................................    1545-0087

1.6655-1...................................................    1545-0142

1.6655-2...................................................    1545-0142

1.6655-3...................................................    1545-0142

1.6655-7...................................................    1545-0123

1.6655(e)-1................................................    1545-1421

1.6661-3...................................................    1545-0988

                                                               1545-1031

1.6661-4...................................................    1545-0739

1.6662-3(c)................................................    1545-0889

1.6662-4(e) and (f)........................................    1545-0889

1.6662-6...................................................    1545-1426

1.6694-1...................................................    1545-0074    Section 6694 penalties applicable to income tax return preparer.

1.6694-2...................................................    1545-0074    Penalty for understatement due to an unrealistic position.

1.6694-2(c)................................................    1545-1231

1.6694-3(e)................................................    1545-1231

1.6695-1...................................................    1545-0074    Other assessable penalties with respect to the preparation of income tax returns for other persons.

                                                               1545-1385

1.6695-2...................................................    1545-1570

1.6696-1...................................................    1545-0074    Claims for credit or refund by income tax return preparers.

                                                               1545-0240

1.6851-1...................................................    1545-0086

                                                               1545-0138

1.6851-2...................................................    1545-0086

                                                               1545-0138

1.7476-1...................................................    1545-0197

1.7476-2...................................................    1545-0197

1.7519-2T..................................................    1545-1036

1.7520-1...................................................    1545-1343

1.7520-2...................................................    1545-1343

1.7520-3...................................................    1545-1343

1.7520-4...................................................    1545-1343

1.7701(l)-3................................................    1545-1642

1.9100-1...................................................    1545-0074    No Section Exists

1.9101-1...................................................    1545-0008

2.1-4......................................................    1545-0123

2.1-5......................................................    1545-0123

2.1-6......................................................    1545-0123

2.1-10.....................................................    1545-0123

2.1-11.....................................................    1545-0123

2.1-12.....................................................    1545-0123

2.1-13.....................................................    1545-0123

2.1-20.....................................................    1545-0123

2.1-22.....................................................    1545-0123

2.1-26.....................................................    1545-0123

3.2........................................................    1545-0123

4.954-1....................................................    1545-1068

4.954-2....................................................    1545-1068

5.6411-1...................................................    1545-0098

                                                               1545-0582

                                                               1545-0042

                                                               1545-0074    Tentative refund under claim of right adjustment

                                                               1545-0129

                                                               1545-0172

                                                               1545-0619

5c.44F-1...................................................    1545-0619

5c.128-1...................................................    1545-0123

5c.168(f)(8)-1.............................................    1545-0123

5c.168(f)(8)-2.............................................    1545-0123

5c.168(f)(8)-6.............................................    1545-0123

5c.168(f)(8)-8.............................................    1545-0123

5c.305-1...................................................    1545-0110

5c.442-1...................................................    1545-0152

5f.103-1...................................................    1545-0720

5f.103-3...................................................    1545-0720

5f.6045-1..................................................    1545-0715

6a.103A-2..................................................    1545-0123

                                                               1545-0720

6a.103A-3..................................................    1545-0720

7.465-1....................................................    1545-0712

7.465-2....................................................    1545-0712

7.465-3....................................................    1545-0712

7.465-4....................................................    1545-0712

7.465-5....................................................    1545-0712

7.936-1....................................................    1545-0217

7.999-1....................................................    1545-0216

7.6039A-1..................................................    1545-0015

7.6041-1...................................................    1545-0115

11.410-1...................................................    1545-0710

11.412(c)-7................................................    1545-0710

11.412(c)-11...............................................    1545-0710

12.7.......................................................    1545-0190

12.8.......................................................    1545-0191

12.9.......................................................    1545-0195

14a.422A-1.................................................    1545-0123

15A.453-1..................................................    1545-0228

16.3-1.....................................................    1545-0159

16A.126-2..................................................    1545-0074    Section 126 elections.

16A.1255-1.................................................    1545-0184

16A.1255-2.................................................    1545-0184

18.1371-1..................................................    1545-0130

18.1378-1..................................................    1545-0130

18.1379-1..................................................    1545-0130

18.1379-2..................................................    1545-0130

20.2011-1..................................................    1545-0015

20.2014-5..................................................    1545-0015

                                                               1545-0260

20.2014-6..................................................    1545-0015

20.2016-1..................................................    1545-0015

20.2031-2..................................................    1545-0015

20.2031-3..................................................    1545-0015

20.2031-4..................................................    1545-0015

20.2031-6..................................................    1545-0015

20.2031-7..................................................    1545-0020

20.2031-10.................................................    1545-0015

20.2032-1..................................................    1545-0015

20.2032A-3.................................................    1545-0015

20.2032A-4.................................................    1545-0015

20.2032A-8.................................................    1545-0015

20.2039-4..................................................    1545-0015

20.2051-1..................................................    1545-0015

20.2053-3..................................................    1545-0015

20.2053-9..................................................    1545-0015

20.2053-10.................................................    1545-0015

20.2055-1..................................................    1545-0015

20.2055-2..................................................    1545-0015

                                                               1545-0092

20.2055-3..................................................    1545-0015

20.2056(b)-4...............................................    1545-0015

20.2056(b)-7...............................................    1545-0015

                                                               1545-1612

20.2056A-2.................................................    1545-1443

20.2056A-3.................................................    1545-1360

20.2056A-4.................................................    1545-1360

20.2056A-10................................................    1545-1360

20.2106-1..................................................    1545-0015

[[Page 157]]

20.2106-2..................................................    1545-0015

20.2204-1..................................................    1545-0015

20.2204-2..................................................    1545-0015

20.6001-1..................................................    1545-0015

20.6011-1..................................................    1545-0015

20.6018-1..................................................    1545-0015

                                                               1545-0531

20.6018-2..................................................    1545-0015

20.6018-3..................................................    1545-0015

20.6018-4..................................................    1545-0015

                                                               1545-0022

20.6036-2..................................................    1545-0015

20.6061-1..................................................    1545-0015

20.6065-1..................................................    1545-0015

20.6075-1..................................................    1545-0015

20.6081-1..................................................    1545-0015

                                                               1545-0181

                                                               1545-1707

20.6091-1..................................................    1545-0015

20.6161-1..................................................    1545-0015

                                                               1545-0181

20.6161-2..................................................    1545-0015

                                                               1545-0181

20.6163-1..................................................    1545-0015

20.6166-1..................................................    1545-0181

20.6166A-1.................................................    1545-0015

20.6166A-3.................................................    1545-0015

20.6324A-1.................................................    1545-0754

20.7520-1..................................................    1545-1343

20.7520-2..................................................    1545-1343

20.7520-3..................................................    1545-1343

20.7520-4..................................................    1545-1343

22.0.......................................................    1545-0015

25.2511-2..................................................    1545-0020

25.2512-2..................................................    1545-0020

25.2512-3..................................................    1545-0020

25.2512-5..................................................    1545-0020

25.2512-9..................................................    1545-0020

25.2513-1..................................................    1545-0020

25.2513-2..................................................    1545-0020

                                                               1545-0021

25.2513-3..................................................    1545-0020

25.2518-2..................................................    1545-0959

25.2522(a)-1...............................................    1545-0196

25.2522(c)-3...............................................    1545-0020

                                                               1545-0196

25.2523(a)-1...............................................    1545-0020

                                                               1545-0196

25.2523(f)-1...............................................    1545-0015

25.2701-2..................................................    1545-1241

25.2701-4..................................................    1545-1241

25.2701-5..................................................    1545-1273

25.2702-5..................................................    1545-1485

25.2702-6..................................................    1545-1273

25.6001-1..................................................    1545-0020

                                                               1545-0022

25.6011-1..................................................    1545-0020

25.6019-1..................................................    1545-0020

25.6019-2..................................................    1545-0020

25.6019-3..................................................    1545-0020

25.6019-4..................................................    1545-0020

25.6061-1..................................................    1545-0020

25.6065-1..................................................    1545-0020

25.6075-1..................................................    1545-0020

25.6081-1..................................................    1545-0020

25.6091-1..................................................    1545-0020

25.6091-2..................................................    1545-0020

25.6151-1..................................................    1545-0020

25.6161-1..................................................    1545-0020

25.7520-1..................................................    1545-1343

25.7520-2..................................................    1545-1343

25.7520-3..................................................    1545-1343

25.7520-4..................................................    1545-1343

26.2601-1..................................................    1545-0985

26.2632-1..................................................    1545-0985

26.2642-1..................................................    1545-0985

26.2642-2..................................................    1545-0985

26.2642-3..................................................    1545-0985

26.2642-4..................................................    1545-0985

26.2652-2..................................................    1545-0985

26.2662-1..................................................    1545-0015

                                                               1545-0985

26.2662-2..................................................    1545-0985

31.3102-3..................................................    1545-0029

                                                               1545-0059

                                                               1545-0065

31.3121(b)(19)-1...........................................    1545-0029

31.3121(d)-1...............................................    1545-0004

31.3121(i)-1...............................................    1545-0034

31.3121(k)-4...............................................    1545-0137

31.3121(r)-1...............................................    1545-0029

31.3121(s)-1...............................................    1545-0029

31.3121(v)(2)-1............................................    1545-1643

31.3302(a)-2...............................................    1545-0028

31.3302(a)-3...............................................    1545-0028

31.3302(b)-2...............................................    1545-0028

31.3302(e)-1...............................................    1545-0028

31.3306(c)(18)-1...........................................    1545-0029

31.3401(a)-1...............................................    1545-0029

31.3401(a)(6)..............................................    1545-1484

31.3401(a)(6)-1............................................    1545-0029

                                                               1545-0096

                                                               1545-0795

31.3401(a)(7)-1............................................    1545-0029

31.3401(a)(8)(A)-1 ........................................    1545-0029

                                                               1545-0666

31.3401(a)(8)(C)-1 ........................................    1545-0029

31.3401(a)(15)-1...........................................    1545-0182

31.3401(c)-1...............................................    1545-0004

31.3402(b)-1...............................................    1545-0010

31.3402(c)-1...............................................    1545-0010

31.3402(f)(1)-1............................................    1545-0010

31.3402(f)(2)-1............................................    1545-0010

                                                               1545-0410

31.3402(f)(3)-1............................................    1545-0010

31.3402(f)(4)-1............................................    1545-0010

31.3402(f)(4)-2............................................    1545-0010

31.3402(f)(5)-1............................................    1545-0010

                                                               1545-1435

31.3402(h)(1)-1............................................    1545-0029

31.3402(h)(3)-1............................................    1545-0010

31.3402(h)(3)-1............................................    1545-0029

31.3402(h)(4)-1............................................    1545-0010

31.3402(i)-(1).............................................    1545-0010

31.3402(i)-(2).............................................    1545-0010

31.3402(k)-1...............................................    1545-0065

31.3402(l)-(1).............................................    1545-0010

31.3402(m)-(1).............................................    1545-0010

31.3402(n)-(1).............................................    1545-0010

31.3402(o)-2...............................................    1545-0415

31.3402(o)-3...............................................    1545-0008

                                                               1545-0010

                                                               1545-0415

                                                               1545-0717

31.3402(p)-1...............................................    1545-0415

                                                               1545-0717

31.3402(q)-1...............................................    1545-0238

                                                               1545-0239

31.3404-1..................................................    1545-0029

31.3405(c)-1...............................................    1545-1341

31.3406(a)-1...............................................    1545-0112

31.3406(a)-2...............................................    1545-0112

31.3406(a)-3...............................................    1545-0112

31.3406(a)-4...............................................    1545-0112

[[Page 158]]

31.3406(b)(2)-1............................................    1545-0112

31.3406(b)(2)-2............................................    1545-0112

31.3406(b)(2)-3............................................    1545-0112

31.3406(b)(2)-4............................................    1545-0112

31.3406(b)(2)-5............................................    1545-0112

31.3406(b)(3)-1............................................    1545-0112

31.3406(b)(3)-2............................................    1545-0112

31.3406(b)(3)-3............................................    1545-0112

31.3406(b)(3)-4............................................    1545-0112

31.3406(b)(4)-1............................................    1545-0112

31.3406(c)-1...............................................    1545-0112

31.3406(d)-1...............................................    1545-0112

31.3406(d)-2...............................................    1545-0112

31.3406(d)-3...............................................    1545-0112

31.3406(d)-4...............................................    1545-0112

31.3406(d)-5...............................................    1545-0112

31.3406(e)-1...............................................    1545-0112

31.3406(f)-1...............................................    1545-0112

31.3406(g)-1...............................................    1545-0096

                                                               1545-0112

31.3406(g)-2...............................................    1545-0112

31.3406(g)-3...............................................    1545-0112

31.3406(h)-1...............................................    1545-0112

31.3406(h)-2...............................................    1545-0112

31.3406(h)-3...............................................    1545-0112

31.3406(i)-1...............................................    1545-0112

31.3501(a)-1T..............................................    1545-0771

31.3503-1..................................................    1545-0024

31.3504-1..................................................    1545-0029

31.6001-1..................................................    1545-0798

31.6001-2..................................................    1545-0034

                                                               1545-0798

31.6001-3..................................................    1545-0798

31.6001-4..................................................    1545-0028

31.6001-5..................................................    1545-0798

31.6001-6..................................................    1545-0029

                                                               1459-0798

31.6011(a)-1...............................................    1545-0029

                                                               1545-0034

                                                               1545-0035

                                                               1545-0059

                                                               1545-0074    Returns under Federal Insurance Contributions Act.

                                                               1545-0718

                                                               1545-0256

31.6011(a)-2...............................................    1545-0001

                                                               1545-0002

31.6011(a)-3...............................................    1545-0028

31.6011(a)-3A..............................................    1545-0955

31.6011(a)-4...............................................    1545-0034

                                                               1545-0035

                                                               1545-0718

                                                               1545-1413

31.6011(a)-5...............................................    1545-0718

                                                               1545-0028

31.6011(a)-6...............................................    1545-0028

31.6011(a)-7...............................................    1545-0074    Execution of returns.

31.6011(a)-8...............................................    1545-0028

31.6011(a)-9...............................................    1545-0028

31.6011(a)-10..............................................    1545-0112

31.6011(b)-1...............................................    1545-0003

31.6011(b)-2...............................................    1545-0029

31.6051-1..................................................    1545-0008

                                                               1545-0182

                                                               1545-0458

31.6051-1T.................................................    1545-1729

31.6051-2..................................................    1545-0008

31.6051-3..................................................    1545-0008

31.6053-1..................................................    1545-0029

                                                               1545-0062

                                                               1545-0064

                                                               1545-0065

                                                               1545-1603

31.6053-2..................................................    1545-0008

31.6053-3..................................................    1545-0065

                                                               1545-0714

31.6053-4..................................................    1545-0065

                                                               1545-1603

31.6065(a)-1...............................................    1545-0029

31.6071(a)-1...............................................    1545-0001

                                                               1545-0028

                                                               1545-0029

31.6071(a)-1A..............................................    1545-0955

31.6081(a)-1...............................................    1545-0008

                                                               1545-0028

31.6091-1..................................................    1545-0028

                                                               1545-0029

31.6157-1..................................................    1545-0955

31.6205-1..................................................    1545-0029

31.6301(c)-1AT.............................................    1545-0035

                                                               1545-0112

                                                               1545-0257

31.6302-1..................................................    1545-1413

31.6302-2..................................................    1545-1413

31.6302-3..................................................    1545-1413

31.6302-4..................................................    1545-1413

31.6302(c)-2...............................................    1545-0001

                                                               1545-0257

31.6302(c)-2A..............................................    1545-0955

31.6302(c)-3...............................................    1545-0257

31.6402(a)-2...............................................    1545-0256

31.6413(a)-1...............................................    1545-0029

31.6413(a)-2...............................................    1545-0029

                                                               1545-0256

31.6413(c)-1...............................................    1545-0029

                                                               1545-0171

31.6414-1..................................................    1545-0029

32.1.......................................................    1545-0029

                                                               1545-0415

32.2.......................................................    1545-0029

35a.3406-2.................................................    1545-0112

35a.9999-5.................................................    1545-0029

36.3121(l)(1)-1............................................    1545-0137

36.3121(l)(1)-2............................................    1545-0137

36.3121(l)(3)-1............................................    1545-0123

36.3121(1)(7)-1............................................    1545-0123

36.3121(1)(10)-1...........................................    1545-0029

36.3121(1)(10)-3...........................................    1545-0029

36.3121(1)(10)-4...........................................    1545-0257

40.6302(c)-3(b)(2)(ii).....................................    1545-1296

40.6302(c)-3(b)(2)(iii)....................................    1545-1296

40.6302(c)-3(e)............................................    1545-1296

40.6302(c)-3(f)(2)(ii).....................................    1545-1296

41.4481-1..................................................    1545-0143

41.4481-2..................................................    1545-0143

41.4483-3..................................................    1545-0143

41.6001-1..................................................    1545-0143

41.6001-2..................................................    1545-0143

41.6001-3..................................................    1545-0143

41.6071(a)-1...............................................    1545-0143

41.6081(a)-1...............................................    1545-0143

41.6091-1..................................................    1545-0143

41.6109-1..................................................    1545-0143

41.6151(a)-1...............................................    1545-0143

41.6156-1..................................................    1545-0143

41.6161(a)(1)-1............................................    1545-0143

44.4401-1..................................................    1545-0235

44.4403-1..................................................    1545-0235

44.4412-1..................................................    1545-0236

44.4901-1..................................................    1545-0236

44.4905-1..................................................    1545-0236

44.4905-2..................................................    1545-0236

44.6001-1..................................................    1545-0235

44.6011(a)-1...............................................    1545-0235

                                                               1545-0236

[[Page 159]]

44.6071-1..................................................    1545-0235

44.6091-1..................................................    1545-0235

44.6151-1..................................................    1545-0235

44.6419-1..................................................    1545-0235

44.6419-1..................................................    1545-0235

44.6419-2..................................................    1545-0235

46.4371-4..................................................    1545-0023

46.4374-1..................................................    1545-0023

46.4701-1..................................................    1545-0023

                                                               1545-0257

48.4041-4..................................................    1545-0023

48.4041-5..................................................    1545-0023

48.4041-6..................................................    1545-0023

48.4041-7..................................................    1545-0023

48.4041-9..................................................    1545-0023

48.4041-10.................................................    1545-0023

48.4041-11.................................................    1545-0023

48.4041-12.................................................    1545-0023

48.4041-13.................................................    1545-0023

48.4041-18.................................................    1545-0023

48.4041-19.................................................    1545-0023

48.4041-20.................................................    1545-0023

48.4041-21.................................................    1545-1270

48.4042-2..................................................    1545-0023

48.4052-1..................................................    1545-1418

48.4061(a)-1...............................................    1545-0023

48.4061(a)-2...............................................    1545-0023

48.4061(b)-3...............................................    1545-0023

48.4064-1..................................................    1545-0014

                                                               1545-0242

48.4071-1..................................................    1545-0023

48.4073-1..................................................    1545-0023

48.4073-3..................................................    1545-0023

                                                               1545-1074

                                                               1545-1087

48.4081-2..................................................    1545-1270

                                                               1545-1418

48.4081-3..................................................    1545-1270

                                                               1545-1418

48.4081-4(b)(2)(ii)........................................    1545-1270

48.4081-4(b)(3)(i).........................................    1545-1270

48.4081-4(c)...............................................    1545-1270

48.4081-6(c)(1)(ii)........................................    1545-1270

48.4081-7..................................................    1545-1270

                                                               1545-1418

48.4082-2..................................................    1545-1418

48.4082-6..................................................    1545-1418

48.4082-7..................................................    1545-1418

48.4091-3..................................................    1545-1418

48.4101-1..................................................    1545-1418

48.4101-2..................................................    1545-1418

48.4161(a)-1...............................................    1545-0723

48.4161(a)-2...............................................    1545-0723

48.4161(a)-3...............................................    1545-0723

48.4161(b)-1...............................................    1545-0723

                                                               1545-0723

48.4216(a)-2...............................................    1545-0023

48.4216(a)-3...............................................    1545-0023

48.4216(c)-1...............................................    1545-0023

48.4221-1..................................................    1545-0023

48.4221-2..................................................    1545-0023

48.4221-3..................................................    1545-0023

48.4221-4..................................................    1545-0023

48.4221-5..................................................    1545-0023

48.4221-6..................................................    1545-0023

48.4221-7..................................................    1545-0023

48.4222(a)-1...............................................    1545-0023

                                                               1545-0014

48.4223-1..................................................    1545-0023

                                                               1545-0723

                                                               1545-0723

                                                               1545-0723

                                                               1545-0257

48.6302(c)-1...............................................    1545-0023

                                                               1545-0257

48.6412-1..................................................    1545-0723

48.6416(a)-1...............................................    1545-0023

                                                               1545-0723

48.6416(a)-2...............................................    1545-0723

48.6416(a)-3...............................................    1545-0723

48.6416(b)(2)-3............................................    1545-1087

48.6416(b)(1)-1............................................    1545-0723

48.6416(b)(1)-2............................................    1545-0723

48.6416(b)(1)-3............................................    1545-0723

48.6416(b)(1)-4............................................    1545-0723

48.6416(b)(2)-1............................................    1545-0723

48.6416(b)(2)-2............................................    1545-0723

48.6416(b)(2)-3............................................    1545-0723

                                                               1545-1087

48.6416(b)(2)-4............................................    1545-0723

48.6416(b)(3)-1............................................    1545-0723

48.6416(b)(3)-2............................................    1545-0723

48.6416(b)(3)-3............................................    1545-0723

48.6416(b)(4)-1............................................    1545-0723

48.6416(b)(5)-1............................................    1545-0723

48.6416(c)-1...............................................    1545-0723

48.6416(e)-1...............................................    1545-0023

                                                               1545-0723

48.6416(f)-1...............................................    1545-0023

                                                               1545-0723

48.6416(g)-1...............................................    1545-0723

48.6416(h)-1...............................................    1545-0723

48.6420(c)-2...............................................    1545-0023

48.6420(f)-1...............................................    1545-0023

48.6420-1..................................................    1545-0162

                                                               1545-0723

48.6420-2..................................................    1545-0162

                                                               1545-0723

48.6420-3..................................................    1545-0162

                                                               1545-0723

48.6420-4..................................................    1545-0162

                                                               1545-0723

48.6420-5..................................................    1545-0162

                                                               1545-0723

48.6420-6..................................................    1545-0162

                                                               1545-0723

48.6421-0..................................................    1545-0162

                                                               1545-0723

48.6421-1..................................................    1545-0162

                                                               1545-0723

48.6421-2..................................................    1545-0162

                                                               1545-0723

48.6421-3..................................................    1545-0162

                                                               1545-0723

48.6421-4..................................................    1545-0162

                                                               1545-0723

48.6421-5..................................................    1545-0162

                                                               1545-0723

48.6421-6..................................................    1545-0162

                                                               1545-0723

48.6421-7..................................................    1545-0162

                                                               1545-0723

48.6424-0..................................................    1545-0723

48.6424-1..................................................    1545-0723

48.6424-2..................................................    1545-0723

48.6424-3..................................................    1545-0723

48.6424-4..................................................    1545-0723

48.6424-5..................................................    1545-0723

48.6424-6..................................................    1545-0723

48.6427-0..................................................    1545-0723

48.6427-1..................................................    1545-0023

                                                               1545-0162

                                                               1545-0723

48.6427-2..................................................    1545-0162

[[Page 160]]

                                                               1545-0723

48.6427-3..................................................    1545-0723

48.6427-4..................................................    1545-0723

48.6427-5..................................................    1545-0723

48.6427-8..................................................    1545-1418

48.6427-9..................................................    1545-1418

48.6427-10.................................................    1545-1418

48.6427-11.................................................    1545-1418

49.4251-1..................................................    1545-1075

49.4251-2..................................................    1545-1075

49.4251-4(d)(2)............................................    1545-1628

49.4253-3..................................................    1545-0023

49.4253-4..................................................    1545-0023

49.4264(b)-1...............................................    1545-0023

                                                               1545-0226

                                                               1545-0226

                                                               1545-0912

                                                               1545-0912

                                                               1545-0257

                                                               1545-0230

                                                               1545-0224

                                                               1545-0225

                                                               1545-0224

                                                               1545-0230

49.4271-1(d)...............................................    1545-0685

52.4682-1(b)(2)(iii).......................................    1545-1153

52.4682-2(b)...............................................    1545-1153

                                                               1545-1361

52.4682-2(d)...............................................    1545-1153

                                                               1545-1361

52.4682-3(c)(2)............................................    1545-1153

52.4682-3(g)...............................................    1545-1153

52.4682-4(f)...............................................    1545-1153

                                                               1545-0257

52.4682-5(d)...............................................    1545-1361

52.4682-5(f)...............................................    1545-1361

53.4940-1..................................................    1545-0052

                                                               1545-0196

53.4942(a)-1...............................................    1545-0052

53.4942(a)-2...............................................    1545-0052

53.4942(a)-3...............................................    1545-0052

53.4942(b)-3...............................................    1545-0052

53.4945-1..................................................    1545-0052

53.4945-4..................................................    1545-0052

53.4945-5..................................................    1545-0052

53.4945-6..................................................    1545-0052

53.4947-1..................................................    1545-0196

53.4947-2..................................................    1545-0196

53.4948-1..................................................    1545-0052

53.4958-6..................................................    1545-1623

53.4961-2..................................................    1545-0024

53.4963-1..................................................    1545-0024

53.6001-1..................................................    1545-0052

53.6011-1..................................................    1545-0049

                                                               1545-0052

                                                               1545-0092

                                                               1545-0196

53.6065-1..................................................    1545-0052

53.6071-1..................................................    1545-0049

53.6081-1..................................................    1545-0066

                                                               1545-0148

53.6161-1..................................................    1545-0575

54.4972-1..................................................    1545-0197

54.4975-7..................................................    1545-0575

54.4977-1T.................................................    1545-0771

54.4980B-6.................................................    1545-1581

54.4980B-7.................................................    1545-1581

54.4980B-8.................................................    1545-1581

54.4981A-1T................................................    1545-0203

54.6011-1..................................................    1545-0575

54.6011-1T.................................................    1545-0575

54.9801-3T.................................................    1545-1537

54.9801-4T.................................................    1545-1537

54.9801-5T.................................................    1545-1537

54.9801-6T.................................................    1545-1537

55.6001-1..................................................    1545-0123

55.6011-1..................................................    1545-0999

                                                               1545-0123

                                                               1545-1016

55.6061-1..................................................    1545-0999

55.6071-1..................................................    1545-0999

56.4911-6..................................................    1545-0052

56.4911-7..................................................    1545-0052

56.4911-9..................................................    1545-0052

56.4911-10.................................................    1545-0052

56.6001-1..................................................    1545-1049

56.6011-1..................................................    1545-1049

56.6081-1..................................................    1545-1049

56.6161-1..................................................    1545-1049

                                                               1545-0257

145.4051-1.................................................    1545-0745

145.4052-1.................................................    1545-0120

                                                               1545-0745

                                                               1545-1076

                                                               1545-0745

                                                               1545-1076

145.4061-1.................................................    1545-0745

                                                               1545-0257

                                                               1545-0230

                                                               1545-0224

156.6001-1.................................................    1545-1049

156.6011-1.................................................    1545-1049

156.6081-1.................................................    1545-1049

156.6161-1.................................................    1545-1049

301.6011-2.................................................    1545-0225

                                                               1545-0350

                                                               1545-0387

                                                               1545-0441

                                                               1545-0957

301.6017-1.................................................    1545-0090

301.6034-1.................................................    1545-0092

301.6035-1.................................................    1545-0123

301.6036-1.................................................    1545-0013

                                                               1545-0773

301.6047-1.................................................    1545-0367

                                                               1545-0957

301.6057-1.................................................    1545-0710

301.6057-2.................................................    1545-0710

301.6058-1.................................................    1545-0710

301.6059-1.................................................    1545-0710

301.6103(c)-1..............................................    1545-0280

301.6103(p)(2)(B)-1T.......................................    1545-1757

301.6104(a)-1..............................................    1545-0495

301.6104(a)-5..............................................    1545-0056

301.6104(a)-6..............................................    1545-0056

301.6104(b)-1..............................................    1545-0094

                                                               1545-0742

301.6104(d)-1..............................................    1545-1655

301.6104(d)-2..............................................    1545-1655

301.6104(d)-3..............................................    1545-1655

301.6109-1.................................................    1545-0003

                                                               1545-0295

                                                               1545-0367

                                                               1545-0387

                                                               1545-0957

                                                               1545-1461

301.6109-3.................................................    1545-1564

301.6110-3.................................................    1545-0074    Deletion of certain information in written determinations open to public inspection.

301.6110-5.................................................    1545-0074    Notice and time requirements; actions to restrain disclosure; actions to obtain additional disclosure.

301.6111-1T................................................    1545-0865

                                                               1545-0881

301.6111-2T................................................    1545-0865

                                                               1545-1687

301.6112-1T................................................    1545-0865

[[Page 161]]

                                                               1545-1686

301.6114-1.................................................    1545-1126

                                                               1545-1484

301.6222(a)-2..............................................    1545-0790

301.6222(b)-1..............................................    1545-0790

301.6222(b)-2..............................................    1545-0790

301.6222(b)-3..............................................    1545-0790

301.6223(b)-1..............................................    1545-0790

301.6223(c)-1..............................................    1545-0790

301.6223(e)-2..............................................    1545-0790

301.6223(g)-1..............................................    1545-0790

301.6223(h)-1..............................................    1545-0790

301.6224(b)-1..............................................    1545-0790

301.6224(c)-1..............................................    1545-0790

301.6224(c)-3..............................................    1545-0790

301.6227(c)-1..............................................    1545-0790

301.6227(d)-1..............................................    1545-0790

301.6229(b)-2..............................................    1545-0790

301.6230(b)-1..............................................    1545-0790

301.6230(e)-1..............................................    1545-0790

301.6231(a)(1)-1...........................................    1545-0790

301.6231(a)(7)-1...........................................    1545-0790

301.6231(c)-1..............................................    1545-0790

301.6231(c)-2..............................................    1545-0790

301.6241-1T................................................    1545-0130

301.6316-4.................................................    1545-0074    Return requirements.

301.6316-5.................................................    1545-0074    Manner of paying tax by foreign currency

301.6316-6.................................................    1545-0074    Declarations of estimated tax.

301.6316-7.................................................    1545-0029

301.6324A-1................................................    1545-0015

301.6361-1.................................................    1545-0074    Collection and administration of qualified taxes.

                                                               1545-0024

301.6361-2.................................................    1545-0024

301.6361-3.................................................    1545-0074    Transfers to States

301.6402-2.................................................    1545-0024

                                                               1545-0073

                                                               1545-0091

301.6402-3.................................................    1545-0055

                                                               1545-0073

                                                               1545-0091

                                                               1545-0132

                                                               1545-1484

301.6402-5.................................................    1545-0928

301.6404-1.................................................    1545-0024

301.6404-2T................................................    1545-0024

301.6404-3.................................................    1545-0024

301.6405-1.................................................    1545-0024

301.6501(c)-1..............................................    1545-1241

                                                               1545-1637

301.6501(d)-1..............................................    1545-0074    Request for prompt assessment

                                                               1545-0430

301.6501(o)-2..............................................    1545-0728

301.6511(d)-1..............................................    1545-0582

                                                               1545-0024

301.6511(d)-2..............................................    1545-0582

                                                               1545-0024

301.6511(d)-3..............................................    1545-0024

                                                               1545-0582

301.6652-2.................................................    1545-0092

301.6685-1.................................................    1545-0092

301.6689-1T................................................    1545-1056

301.6707-1T................................................    1545-0865

                                                               1545-0881

301.6708-1T................................................    1545-0865

301.6712-1.................................................    1545-1126

301.6723-1A(d).............................................    1545-0909

301.6903-1.................................................    1545-0013

301.6905-1.................................................    1545-0074    Discharge of executor from personal liability for decedent's income and gift taxes.

301.7001-1.................................................    1545-0123

301.7101-1.................................................    1545-1029

301.7207-1.................................................    1545-0092

301.7216-2.................................................    1545-0074    Disclosure or use without formal consent of taxpayer

301.7216-2(o)..............................................    1545-1209

301.7425-3.................................................    1545-0854

301.7430-2(c)..............................................    1545-1356

301.7507-8.................................................    1545-0123

301.7507-9.................................................    1545-0123

301.7513-1.................................................    1545-0429

301.7517-1.................................................    1545-0015

301.7605-1.................................................    1545-0795

301.7623-1.................................................    1545-0409

                                                               1545-1534

301.7654-1.................................................    1545-0803

301.7701-3.................................................    1545-1486

301.7701-4.................................................    1545-1465

301.7701-7.................................................    1545-1600

301.7701-16................................................    1545-0795

301.7701(b)-1..............................................    1545-0089    Resident alien

301.7701(b)-2..............................................    1545-0089    Closer connection exception.

301.7701(b)-3..............................................    1545-0089    Days of presence in the United States that are excluded for purposes of section 7701(b).

301.7701(b)-4..............................................    1545-0089    Residency time periods

301.7701(b)-5..............................................    1545-0089    Coordination with section 877.

301.7701(b)-6..............................................    1545-0089    Taxable year.

301.7701(b)-7..............................................    1545-0089    Coordination with income tax treaties.

                                                               1545-1126

301.7701(b)-9..............................................    1545-0089    Effective dates of Secs. 301.7701(b)-1 through 301.7701(b)-7.

301.7805-1.................................................    1545-0805

301.9001-1.................................................    1545-0220

301.9100-2.................................................    1545-1488

301.9100-3.................................................    1545-1488

301.9100-4T................................................    1545-0016

                                                               1545-0042

                                                               1545-0074    Time and manner of making certain elections under the Economic Recovery Tax Act of 1981

                                                               1545-0129

                                                               1545-0172

                                                               1545-0619

301.9100-6T................................................    1545-0872

301.9100-7T................................................    1545-0982

301.9100-8.................................................    1545-1112

301.9100-11T...............................................    1545-0123

301.9100-12T...............................................    1545-0026

                                                               1545-0074    Various elections under the Tax Reform Act of 1976.

                                                               1545-0172

                                                               1545-1027

301.9100-14T...............................................    1545-0046

301.9100-15T...............................................    1545-0046

301.9100-16T...............................................    1545-0152

302.1-7....................................................    1545-0024

305.7701-1.................................................    1545-0823

305.7871-1.................................................    1545-0823

404.6048-1.................................................    1545-0160

420.0-1....................................................    1545-0710

Part 509...................................................    1545-0846

Part 513...................................................    1545-0834

Part 514...................................................    1545-0845

Part 521...................................................    1545-0848

601.104....................................................    1545-0233

601.105....................................................    1545-0091

601.201....................................................    1545-0019

                                                               1545-0819

601.204....................................................    1545-0152

601.401....................................................    1545-0257

601.504....................................................    1545-0150

601.601....................................................    1545-0800

601.602....................................................    1545-0295

                                                               1545-0387

                                                               1545-0957

601.702....................................................    1545-0429

------------------------------------------------------------------------

(26 U.S.C. 7805)

[T.D. 8011, 50 FR 10222, Mar. 14, 1985]

    Editorial Note: For Federal Register citations affecting 

Sec. 602.101, see the List of CFR

[[Page 162]]

Sections Affected, which appears in the Findings Aids section of the 

printed volume and on GPO Access.