§ 1.1-3. Change in rates applicable to taxable year.

Other regulations under § 1

• § 1.1-1 Income tax on individuals.
• § 1.1-2 Limitation on tax.
• § 1.1(h)-1 Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust.
• § 1.1(i)-1T Questions and answers relating to the tax on unearned income certain minor children (Temporary).
• § 2.1-1 Definitions.
• § 2.1-2 Scope of section 511 of the Act and the regulations in this part.
• § 2.1-3 Requirements as to vessel operations.
• § 2.1-4 Application to establish fund.
• § 2.1-5 Tentative authorization to establish fund.
• § 2.1-6 Establishment of fund.
• § 2.1-7 Circumstances permitting reimbursement from a construction reserve fund.
• § 2.1-8 Investment of funds in securities.
• § 2.1-9 Valuation of securities in fund.
• § 2.1-10 Withdrawals from fund.
• § 2.1-11 Time deposits.
• § 2.1-12 Election as to nonrecognition of gain.
• § 2.1-13 Deposit of proceeds of sales or indemnities.
• § 2.1-14 Deposit of earnings and receipts.
• § 2.1-15 Time for making deposits.
• § 2.1-16 Tax liability as to earnings deposited.
• § 2.1-17 Basis of new vessel.
• § 2.1-18 Allocation of gain for tax purposes.
• § 2.1-19 Requirements as to new vessels.
• § 2.1-20 Obligation of deposits.
• § 2.1-21 Period for construction of certain vessels.
• § 2.1-22 Time extensions for expenditure or obligation.
• § 2.1-23 Noncompliance with requirements.
• § 2.1-24 Extent of tax liability.
• § 2.1-25 Assessment and collection of deficiencies.
• § 2.1-26 Reports by taxpayers.

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

• § 21 Expenses for household and dependent care services necessary for gainful employment

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

1. May 25, 1971Amended by T.D. 7117 (36 FR 9397)
2. November 26, 1960Issued by T.D. 6500 (25 FR 11402)

Where it sits in 26 CFR

1. Subchapter A Income tax
2. Part 1 Income taxes
3. Normal Taxes and Surtaxes

Nearby sections

• § 1.1-1 Income tax on individuals.
• § 1.1-2 Limitation on tax.
• § 1.1-3 Change in rates applicable to taxable year.
• § 1.1(h)-1 Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust.
• § 1.1(i)-1T Questions and answers relating to the tax on unearned income certain minor children (Temporary).
• § 1.2-1 Tax in case of joint return of husband and wife or the return of a surviving spouse.
• § 1.2-2 Definitions and special rules.