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Treasury Regulations · 26 CFR Part 301

Subpart ECFR5ffaf3310af6b61. Definitions

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. § 301.7701-1 Classification of organizations for federal tax purposes.
  2. § 301.7701-2 Business entities; definitions.
  3. § 301.7701-3 Classification of certain business entities.
  4. § 301.7701-4 Trusts.
  5. § 301.7701-5 Domestic and foreign business entities.
  6. § 301.7701-6 Definitions; person, fiduciary.
  7. § 301.7701-7 Trusts—domestic and foreign.
  8. § 301.7701-8 Military or naval forces and Armed Forces of the United States.
  9. § 301.7701-9 Secretary or his delegate.
  10. § 301.7701-10 District director.
  11. § 301.7701-11 Social security number.
  12. § 301.7701-12 Employer identification number.
  13. § 301.7701-13 Pre-1970 domestic building and loan association.
  14. § 301.7701-13A Post-1969 domestic building and loan association.
  15. § 301.7701-14 Cooperative bank.
  16. § 301.7701-15 Tax return preparer.
  17. § 301.7701-16 Other terms.
  18. § 301.7701-17T Collective-bargaining plans and agreements (temporary).
  19. § 301.7701-18 Definitions; spouse, husband and wife, husband, wife, marriage.
  20. § 301.7701(b)-0 Outline of regulation provision for section 7701(b)-1 through (b)-9.
  21. § 301.7701(b)-1 Resident alien.
  22. § 301.7701(b)-2 Closer connection exception.
  23. § 301.7701(b)-3 Days of presence in the United States that are excluded for purposes of section 7701(b).
  24. § 301.7701(b)-4 Residency time periods.
  25. § 301.7701(b)-5 Coordination with section 877.
  26. § 301.7701(b)-6 Taxable year.
  27. § 301.7701(b)-7 Coordination with income tax treaties.
  28. § 301.7701(b)-8 Procedural rules.
  29. § 301.7701(b)-9 Effective/applicability dates of §§ 301.7701(b)-1 through 301.7701(b)-7.
  30. § 301.7701(i)-0 Outline of taxable mortgage pool provisions.
  31. § 301.7701(i)-1 Definition of a taxable mortgage pool.
  32. § 301.7701(i)-2 Special rules for portions of entities.
  33. § 301.7701(i)-3 Effective dates and duration of taxable mortgage pool classification.
  34. § 301.7701(i)-4 Special rules for certain entities.
  35. § 301.7704-2 Transition provisions.
  36. § 301.7705-1 Certified professional employer organization.
  37. § 301.7705-2 CPEO certification process.