Treasury Regulations · 26 CFR Part 1
Tax Preference Regulations (§§ 1.57-0 to 1.59A-10)
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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
- § 1.57-0 Scope.
- § 1.57-1 Items of tax preference defined.
- § 1.57-2 - 1.57-3 [Reserved]
- § 1.57-4 Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976.
- § 1.57-5 Records to be kept.
- § 1.58-1 [Reserved]
- § 1.58-2 General rules for conduit entities; partnerships and partners.
- § 1.58-3 Estates and trusts.
- § 1.58-3T Treatment of non-alternative tax itemized deductions by trusts and estates and their beneficiaries in taxable years beginning after December 31, 1982 (temporary).
- § 1.58-4 Electing small business corporations.
- § 1.58-5 Common trust funds.
- § 1.58-6 Regulated investment companies; real estate investment trusts.
- § 1.58-7 Tax preferences attributable to foreign sources; preferences other than capital gains and stock options.
- § 1.58-8 Capital gains and stock options.
- § 1.59-1 Optional 10-year writeoff of certain tax preferences.
- § 1.59A-0 Table of contents.
- § 1.59A-1 Base erosion and anti-abuse tax.
- § 1.59A-2 Applicable taxpayer.
- § 1.59A-3 Base erosion payments and base erosion tax benefits.
- § 1.59A-4 Modified taxable income.
- § 1.59A-5 Base erosion minimum tax amount.
- § 1.59A-6 Qualified derivative payment.
- § 1.59A-7 Application of base erosion and anti-abuse tax to partnerships.
- § 1.59A-8 [Reserved]
- § 1.59A-9 Anti-abuse and recharacterization rules.
- § 1.59A-10 Applicability date.
- § 1.60 [Reserved]