Treasury Regulations · 26 CFR
§ 1.53-1. Limitation based on amount of tax.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 53
Cite as 26 CFR § 1.53-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 23, 1983 by T.D. 7921
- Issued under
- 26 U.S.C. § 53
- Length
- 227 words · about 1 min to read
- Cross-references
- cites 4 Code sections and 0 regulations; cited by 1
(Secs. 44B, 381, and 7805 of the Internal Revenue Code of 1954 (92 Stat. 2834, 26 U.S.C. 44B); 91 Stat. 148, 26 U.S.C. 381(c)(26); 68A Stat. 917, 26 U.S.C. 7805)
[T.D. 7921, 48 FR 52906, Nov. 23, 1983]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 44B Repealed
- § 53 Credit for prior year minimum tax liability
- § 381 Carryovers in certain corporate acquisitions
- § 7805 Rules and regulations
Cited by 1 other regulation
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.
- Issued by T.D. 7921 (48 FR 52906)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Tax Surcharge
Nearby sections
- § 1.52-1 Trades or businesses that are under common control.
- § 1.52-2 Adjustments for acquisitions and dispositions.
- § 1.52-3 Limitations with respect to certain persons.
- § 1.53-1 Limitation based on amount of tax.
- § 1.53-2 Carryback and carryover of unused credit.
- § 1.53-3 Separate rule for pass-through of jobs credit.
- § 1.55-1 Alternative minimum taxable income.
- § 1.56-0 Table of contents to § 1.56-1, adjustment for book income of corporations.