| OFFICE OF MANAGEMENT AND BUDGET (OMB) FORM INFORMATION |
The CFR's appropriate to each form are highlighted as follows:
IRS Form # Form
NameOMB # 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 REVENUECHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY(CONTINUED)PART 602--OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT--Table of ContentsSec. 602.101 OMB Control numbers.(a) Purpose. This part collects and displays the control numbersassigned to collections of information in Internal Revenue Serviceregulations by the Office of Management and Budget (OMB) under thePaperwork Reduction Act of 1980. The Internal Revenue Service intendsthat 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 implementingthe Paperwork Reduction Act), for the display of control numbersassigned by OMB to collections of information in Internal RevenueService regulations. This part does not display control numbers assignedby the Office of Management and Budget to collections of information ofthe Bureau of Alcohol, Tobacco, and Firearms.(b) Display.------------------------------------------------------------------------Current OMBCFR part or section where identified and described control No.------------------------------------------------------------------------1.1(h)-1(e)................................................ 1545-16541.23-5..................................................... 1545-0074 Certification of an energy-conserving component or renewable energy source property1.25-1T.................................................... 1545-09221545-09301.25-2T.................................................... 1545-09221545-09301.25-3T.................................................... 1545-09221545-09301.25-4T.................................................... 1545-09221.25-5T.................................................... 1545-09221.25-6T.................................................... 1545-09221.25-7T.................................................... 1545-09221.25-8T.................................................... 1545-09221.28-1..................................................... 1545-06191.31-2..................................................... 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..................................................... 1545-15751.37-1..................................................... 1545-0074 General rules for the credit for the elderly1.37-3..................................................... 1545-0074 Credit for individuals under age 65 who have public retirement system income1.41-2..................................................... 1545-06191.41-3..................................................... 1545-06191.41-4A.................................................... 1545-0074 Qualified research for taxable years beginning before January 1, 19861.41-4 (b) and (c)......................................... 1545-0074 Qualified research for expenditures paid or incurred on or after January 3, 20011.41-4(d).................................................. 1545-16251.41-8(b).................................................. 1545-16251.41-8(d).................................................. 1545-07321.41-9..................................................... 1545-06191.42-1T.................................................... 1545-09841545-09881.42-2..................................................... 1545-10051.42-5..................................................... 1545-13571.42-6..................................................... 1545-11021.42-8..................................................... 1545-11021.42-10.................................................... 1545-11021.42-13.................................................... 1545-13571.42-14.................................................... 1545-14231.42-17.................................................... 1545-13571.43-3(a)(3)............................................... 1545-12921.43-3(b)(3)............................................... 1545-12921.44A-1.................................................... 1545-00681.44A-3.................................................... 1545-0074 Special rules applicable to married individuals1.44B-1.................................................... 1545-02191.45D-1T................................................... 1545-17651.458-1.................................................... 1545-08791.458-2.................................................... 1545-01521.46-1..................................................... 1545-01231545-01551.46-3..................................................... 1545-01551.46-4..................................................... 1545-01551.46-5..................................................... 1545-01551.46-6..................................................... 1545-01551.46-8..................................................... 1545-01551.46-9..................................................... 1545-01551.46-10.................................................... 1545-01181.46-11.................................................... 1545-01551.47-1..................................................... 1545-01661545-01551.47-3..................................................... 1545-01661545-01551.47-4..................................................... 1545-01231.47-5..................................................... 1545-00921.47-6..................................................... 1545-00991.48-3..................................................... 1545-01551.48-4..................................................... 1545-08081545-01551.48-5..................................................... 1545-01551.48-6..................................................... 1545-01551.48-12.................................................... 1545-01551.50A-1.................................................... 1545-08951.50A-2.................................................... 1545-08951.50A-3.................................................... 1545-08951.50A-4.................................................... 1545-0895[[Page 147]]1.50A-5.................................................... 1545-08951.50A-6.................................................... 1545-08951.50A-7.................................................... 1545-08951.50B-1.................................................... 1545-08951.50B-2.................................................... 1545-08951.50B-3.................................................... 1545-08951.50B-4.................................................... 1545-08951.50B-5.................................................... 1545-08951.51-1..................................................... 1545-02191545-02411545-02441545-07971.52-2..................................................... 1545-02191.52-3..................................................... 1545-02191.56-1..................................................... 1545-01231.56(g)-1.................................................. 1545-12331.56A-1.................................................... 1545-02271.56A-2.................................................... 1545-02271.56A-3.................................................... 1545-02271.56A-4.................................................... 1545-02271.56A-5.................................................... 1545-02271.57-5..................................................... 1545-02271.58-1..................................................... 1545-01751.58-9(c)(5)(iii)(B)....................................... 1545-10931.58-9(e)(3)............................................... 1545-10931.61-2..................................................... 1545-07711.61-2T.................................................... 1545-07711.61-4..................................................... 1545-01871.61-15.................................................... 1545-0074 Options received as payment of income1.62-2..................................................... 1545-11481.63-1..................................................... 1545-0074 Change of treatment with respect to the zero bracket amount and itemized deductions1.67-2T.................................................... 1545-01101.67-3T.................................................... 1545-01181.67-3..................................................... 1545-10181.71-1T.................................................... 1545-0074 Alimony and separate maintenance payments (temporary).1.72-4..................................................... 1545-0074 Exclusion ratio. (annuities)1.72-6..................................................... 1545-0074 Investment in the contract1.72-9..................................................... 1545-0074 Tables1.72-17.................................................... 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 individuals1.74-1..................................................... 1545-11001.79-2..................................................... 1545-0074 Exceptions to the rule of inclusion1.79-3..................................................... 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..................................................... 1545-14481.103-10................................................... 1545-01231545-09401.103-15AT................................................. 1545-07201.103-18................................................... 1545-12261.103(n)-2T................................................ 1545-08741.103(n)-4T................................................ 1545-08741.103A-2................................................... 1545-07201.105-4.................................................... 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.................................................... 1545-15391.108-5.................................................... 1545-14211.110-1.................................................... 1545-16611.117-5.................................................... 1545-08691.118-2.................................................... 1545-16391.119-1.................................................... 1545-0067 Meals and lodging furnished for the convenience of the employer1.120-3.................................................... 1545-00571.121-1.................................................... 1545-00721.121-2.................................................... 1545-00721.121-3.................................................... 1545-00721.121-4.................................................... 1545-00721545-00911.121-5.................................................... 1545-00721.127-2.................................................... 1545-07681.132-1T................................................... 1545-07711.132-2.................................................... 1545-07711.132-2T................................................... 1545-07711.132-5.................................................... 1545-07711.132-5T................................................... 1545-07711545-10981.132-9(b)................................................. 1545-16761.141-1.................................................... 1545-14511.141-12................................................... 1545-14511.142-2.................................................... 1545-14511.142(f)(4)-1.............................................. 1545-17301.148-0.................................................... 1545-10981.148-1.................................................... 1545-10981.148-2.................................................... 1545-10981545-13471.148-3.................................................... 1545-10981545-13471.148-4.................................................... 1545-10981545-13471.148-5.................................................... 1545-10981545-14901.148-6.................................................... 1545-10981545-14511.148-7.................................................... 1545-10981.148-7.................................................... 1545-13471.148-8.................................................... 1545-10981.148-11................................................... 1545-10981.148-11................................................... 1545-13471.149(e)-1................................................. 1545-07201.150-1.................................................... 1545-13471.151-1.................................................... 1545-0074 Deductions for personal exemptions1.152-3.................................................... 1545-00711.152-4.................................................... 1545-0074 Support test in case of child of divorced or separated parents1.152-4T................................................... 1545-0074 Dependency exemption in the case of a child of divorced parents, etc. (temporary).1.162-1.................................................... 1545-01391.162-2.................................................... 1545-01391.162-3.................................................... 1545-01391.162-4.................................................... 1545-01391.162-5.................................................... 1545-01391.162-6.................................................... 1545-01391.162-7.................................................... 1545-01391.162-8.................................................... 1545-01391.162-9.................................................... 1545-01391.162-10................................................... 1545-01391.162-11................................................... 1545-01391.162-12................................................... 1545-01391.162-13................................................... 1545-01391.162-14................................................... 1545-01391.162-15................................................... 1545-01391.162-16................................................... 1545-01391.162-17................................................... 1545-01391.162-18................................................... 1545-01391.162-19................................................... 1545-01391.162-20................................................... 1545-01391.162-27................................................... 1545-14661.163-5.................................................... 1545-07861545-11321.163-8T................................................... 1545-09951.163-10T.................................................. 1545-0074 Qualified residence interest (temporary).1.163-13................................................... 1545-14911.163(d)-1................................................. 1545-14211.165-1.................................................... 1545-01771.165-2.................................................... 1545-01771.165-3.................................................... 1545-01771.165-4.................................................... 1545-01771.165-5.................................................... 1545-01771.165-6.................................................... 1545-01771.165-7.................................................... 1545-01771.165-8.................................................... 1545-01771.165-9.................................................... 1545-01771.165-10................................................... 1545-01771.165-11................................................... 1545-0074 Election in respect of losses attributable to a disaster1545-0177[[Page 148]]1545-07861.165-12................................................... 1545-07861.166-1.................................................... 1545-01231.166-2.................................................... 1545-12541.166-4.................................................... 1545-01231.166-10................................................... 1545-01231.167(a)-5T................................................ 1545-10211.167(a)-7................................................. 1545-01721.167(a)-11................................................ 1545-01521545-01721.167(a)-12................................................ 1545-01721.167(d)-1................................................. 1545-01721.167(e)-1................................................. 1545-01721.167(f)-11................................................ 1545-01721.167(l)-1................................................. 1545-01721.168(d)-1................................................. 1545-11461.168(f)(8)-1T............................................. 1545-09231.168(i)-1................................................. 1545-13311.168-5.................................................... 1545-01721.169-4.................................................... 1545-01721.170-1.................................................... 1545-0074 Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform Act of 19691.170-2.................................................... 1545-0074 Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).1.170-3.................................................... 1545-01231.170A-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)............................................. 1545-01231.170A-8................................................... 1545-0074 Limitations on charitable deductions by individuals1.170A-9................................................... 1545-00521545-0074 Definition of section 170(b)(1)(A) organization1.170A-11.................................................. 1545-01231545-00741.170A-12.................................................. 1545-00201545-0074 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.1545-07541545-09081545-14311.170A-13(f)............................................... 1545-14641.170A-14.................................................. 1545-07631.171-4.................................................... 1545-14911.171-5.................................................... 1545-14911.172-1.................................................... 1545-01721.172-13................................................... 1545-08631.173-1.................................................... 1545-01721.174-3.................................................... 1545-01521.174-4.................................................... 1545-01521.175-3.................................................... 1545-01871.175-6.................................................... 1545-01521.177-1.................................................... 1545-01721.179-2.................................................... 1545-12011.179-3.................................................... 1545-12011.179-5.................................................... 1545-01721.180-2.................................................... 1545-0074 Time and manner of making election and revocation1.182-6.................................................... 1545-0074 Election to deduct land clearing expenditures.1.183-1.................................................... 1545-01951.183-2.................................................... 1545-01951.183-3.................................................... 1545-01951.183-4.................................................... 1545-01951.190-3.................................................... 1545-0074 Election to deduct architectural and transportation barrier removal expenses1.194-2.................................................... 1545-07351.194-4.................................................... 1545-07351.195-1.................................................... 1545-15821.197-1T................................................... 1545-14251.197-2.................................................... 1545-16711.213-1.................................................... 1545-0074 Medical, dental, etc., expenses.1.215-1T................................................... 1545-0074 Alimony, etc., payments (temporary).1.217-2.................................................... 1545-01821.243-3.................................................... 1545-01231.243-4.................................................... 1545-01231.243-5.................................................... 1545-01231.248-1.................................................... 1545-01721.261-1.................................................... 1545-10411.263(e)-1................................................. 1545-01231.263A-1................................................... 1545-09871.263A-1T.................................................. 1545-01871.263A-2................................................... 1545-09871.263A-3................................................... 1545-09871545-09871.263A-8(b)(2)(iii)........................................ 1545-12651.263A-9(d)(1)............................................. 1545-12651.263A-9(f)(1)(ii)......................................... 1545-12651.263A-9(f)(2)(iv)......................................... 1545-12651.263A-9(g)(2)(iv)(C)...................................... 1545-12651.263A-9(g)(3)(iv)......................................... 1545-12651.265-1.................................................... 1545-0074 Expenses relating to tax-exempt income1.265-2.................................................... 1545-01231.266-1.................................................... 1545-01231.267(f)-1................................................. 1545-08851.268-1.................................................... 1545-01841.274-1.................................................... 1545-01391.274-2.................................................... 1545-01391.274-3.................................................... 1545-01391.274-4.................................................... 1545-01391.274-5.................................................... 1545-07711.274-5A................................................... 1545-01391545-07711.274-5T................................................... 1545-0074 Substantiation requirements (temporary).1545-01721545-07711.274-6.................................................... 1545-01391545-07711.274-6T................................................... 1545-0074 Substantiation with respect to certain types of listed property for taxable years beginning after 1985 (temporary1545-07711.274-7.................................................... 1545-01391.274-8.................................................... 1545-01391.279-6.................................................... 1545-01231.280C-4................................................... 1545-11551.280F-3T.................................................. 1545-0074 Limitations on recovery deductions and the investment tax credit when the business use percentage of listed property is notgreater than 50 percent (temporary).1.281-4.................................................... 1545-01231.302-4.................................................... 1545-0074 Termination of shareholder's interest1.305-3.................................................... 1545-01231.305-5.................................................... 1545-14381.307-2.................................................... 1545-0074 Exception (Bryan’s Note: Stock stuff)1.312-15................................................... 1545-01721.316-1.................................................... 1545-01231.331-1.................................................... 1545-0074 Corporate liquidations.1.332-4.................................................... 1545-01231.332-6.................................................... 1545-01231.337(d)-1................................................. 1545-11601.337(d)-2................................................. 1545-11601.337(d)-2T................................................ 1545-17741.337(d)-4................................................. 1545-16331.337(d)-5T................................................ 1545-16721.337(d)-6T................................................ 1545-16721.337(d)-7T................................................ 1545-16721.338-2.................................................... 1545-16581.338-5.................................................... 1545-16581.338-10................................................... 1545-16581.338(h)(10)-1............................................. 1545-16581.341-7.................................................... 1545-01231.351-3.................................................... 1545-0074 Records to be kept and information to be filed1.355-5.................................................... 1545-01231.362-2.................................................... 1545-01231.367(a)-1T................................................ 1545-00261.367(a)-2T................................................ 1545-00261.367(a)-3................................................. 1545-00261545-14781.367(a)-6T................................................ 1545-00261.367(a)-8................................................. 1545-12711.367(b)-1................................................. 1545-12711.367(b)-3T................................................ 1545-16661.367(d)-1T................................................ 1545-00261.367(e)-1................................................. 1545-14871.367(e)-2................................................. 1545-1487[[Page 149]]1.368-1.................................................... 1545-16911.368-3.................................................... 1545-01231.371-1.................................................... 1545-01231.371-2.................................................... 1545-01231.374-3.................................................... 1545-01231.381(b)-1................................................. 1545-01231.381(c)(4)-1.............................................. 1545-01231545-01521545-08791.381(c)(5)-1.............................................. 1545-01231545-01521.381(c)(6)-1.............................................. 1545-01231545-01521.381(c)(8)-1.............................................. 1545-01231.381(c)(10)-1............................................. 1545-01231.381(c)(11)-1(k).......................................... 1545-01231.381(c)(13)-1............................................. 1545-01231.381(c)(17)-1............................................. 1545-00451.381(c)(25)-1............................................. 1545-00451.382-1T................................................... 1545-01231.382-2.................................................... 1545-01231.382-2T................................................... 1545-01231.382-3.................................................... 1545-12811545-13451.382-4.................................................... 1545-11201.382-6.................................................... 1545-13811.382-8.................................................... 1545-14341.382-9.................................................... 1545-12601545-11201545-12751545-13241.382-91................................................... 1545-12601545-13241.383-1.................................................... 1545-0074 Special limitations on certain capital losses and excess credits.1545-11201.401(a)-11................................................ 1545-07101.401(a)-20................................................ 1545-09281.401(a)-31................................................ 1545-13411.401(a)-50................................................ 1545-07101.401(a)(31)-1............................................. 1545-13411.401(b)-1................................................. 1545-01971.401(f)-1................................................. 1545-07101.401(k)-1................................................. 1545-10391545-10691.401-1.................................................... 1545-00201545-01971545-02001545-05341545-07101.401-12(n)................................................ 1545-08061.401-14................................................... 1545-07101.402(c)-2................................................. 1545-13411.402(f)-1................................................. 1545-13411545-16321.403(b)-1................................................. 1545-07101.403(b)-2................................................. 1545-13411.404(a)-4................................................. 1545-07101.404(a)-12................................................ 1545-07101.404A-2................................................... 1545-01231.404A-6................................................... 1545-01231.408-2.................................................... 1545-03901.408-5.................................................... 1545-07471.408-6.................................................... 1545-02031545-03901.408-7.................................................... 1545-01191.408A-2................................................... 1545-16161.408A-4................................................... 1545-16161.408A-5................................................... 1545-16161.408A-7................................................... 1545-16161.410(a)-2................................................. 1545-07101.410(d)-1................................................. 1545-07101.411(a)-11................................................ 1545-14711545-16321.411(d)-4................................................. 1545-15451.411(d)-6................................................. 1545-14771.412(b)-5................................................. 1545-07101.412(c)(1)-2.............................................. 1545-07101.412(c)(2)-1.............................................. 1545-07101.412(c)(3)-2.............................................. 1545-07101.414(c)-5................................................. 1545-07971.414(r)-1................................................. 1545-12211.415-2.................................................... 1545-07101.415-6.................................................... 1545-07101.417(e)-1................................................. 1545-14711.417(e)-1T................................................ 1545-14711.441-3T................................................... 1545-01341.442-1.................................................... 1545-0074 Change of annual accounting period.1545-01231545-01341545-01521.442-2T................................................... 1545-01341.442-3T................................................... 1545-01341.443-1.................................................... 1545-01231.444-3T................................................... 1545-10361.446-1.................................................... 1545-0074 General rule for methods of accounting.1545-01521.446-4(d)................................................. 1545-14121.448-1(g)................................................. 1545-01521.448-1(h)................................................. 1545-01521.448-1(i)................................................. 1545-01521.448-2T................................................... 1545-01521.451-1.................................................... 1545-00911.451-4.................................................... 1545-01231.451-5.................................................... 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.................................................... 1545-01521.453-2.................................................... 1545-01521.453-8.................................................... 1545-01521545-02281.453-10................................................... 1545-01521.453A-1................................................... 1545-01521545-11341.453A-2................................................... 1545-01521545-11341.453A-3................................................... 1545-09631.454-1.................................................... 1545-0074 Obligations issued at discount1.455-2.................................................... 1545-01521.455-6.................................................... 1545-01231.456-2.................................................... 1545-01231.456-6.................................................... 1545-01231.456-7.................................................... 1545-01231.458-1.................................................... 1545-08791.458-2.................................................... 1545-01521.460-1.................................................... 1545-16501.460-6.................................................... 1545-10311545-15721.461-1.................................................... 1545-0074 General rule for taxable year of deduction.1.461-2.................................................... 1545-00961.461-4.................................................... 1545-09171.461-5.................................................... 1545-09171.463-1T................................................... 1545-09161.465-1T................................................... 1545-07121.466-1T................................................... 1545-01521.466-4.................................................... 1545-01521.468A-3................................................... 1545-12691545-13781545-15111.468A-4................................................... 1545-09541.468A-7................................................... 1545-09541.468A-8................................................... 1545-12691.468B-1(j)................................................ 1545-12991.468B-2(k)................................................ 1545-12991.468B-2(l)................................................ 1545-1299[[Page 150]]1.468B-3(b)................................................ 1545-12991.468B-3(e)................................................ 1545-12991.468B-5(b)................................................ 1545-12991.469-1.................................................... 1545-10081.469-2T................................................... 1545-07121545-10911.469-4T................................................... 1545-09851545-10371.471-2.................................................... 1545-01231.471-5.................................................... 1545-01231.471-6.................................................... 1545-01231.471-8.................................................... 1545-01231.471-11................................................... 1545-01231545-01521.472-1.................................................... 1545-00421545-01521.472-2.................................................... 1545-01521.472-3.................................................... 1545-00421.472-5.................................................... 1545-01521.472-8.................................................... 1545-00281545-00421545-17671.475(b)-4................................................. 1545-14961.481-4.................................................... 1545-01521.481-5.................................................... 1545-01521.482-1.................................................... 1545-13641.482-4.................................................... 1545-13641.482-7.................................................... 1545-13641.501(a)-1................................................. 1545-00561545-00571.501(c)(3)-1.............................................. 1545-00561.501(c)(9)-5.............................................. 1545-00471.501(c)(17)-3............................................. 1545-00471.501(e)-1................................................. 1545-08141.503(c)-1................................................. 1545-00471545-00521.505(c)-1T................................................ 1545-09161.507-1.................................................... 1545-00521.507-2.................................................... 1545-00521.508-1.................................................... 1545-00521545-00561.509(a)-3................................................. 1545-00471.509(a)-5................................................. 1545-00471.509(c)-1................................................. 1545-00521.512(a)-1................................................. 1545-06871.512(a)-4................................................. 1545-00471545-06871.521-1.................................................... 1545-00511545-00581.527-2.................................................... 1545-01291.527-5.................................................... 1545-01291.527-6.................................................... 1545-01291.527-9.................................................... 1545-01291.528-8.................................................... 1545-01271.533-2.................................................... 1545-01231.534-2.................................................... 1545-01231.542-3.................................................... 1545-01231.545-2.................................................... 1545-01231.545-3.................................................... 1545-01231.547-2.................................................... 1545-00451545-01231.547-3.................................................... 1545-01231.551-4.................................................... 1545-0074 Information in return. (BN: Shareholders)1.552-3.................................................... 1545-00991.552-4.................................................... 1545-00991.552-5.................................................... 1545-00991.556-2.................................................... 1545-07041.561-1.................................................... 1545-00441.561-2.................................................... 1545-01231.562-3.................................................... 1545-01231.563-2.................................................... 1545-01231.564-1.................................................... 1545-01231.565-1.................................................... 1545-00431545-01231.565-2.................................................... 1545-00431.565-3.................................................... 1545-00431.565-5.................................................... 1545-00431.565-6.................................................... 1545-00431.585-1.................................................... 1545-01231.585-3.................................................... 1545-01231.585-8.................................................... 1545-12901.586-2.................................................... 1545-01231.593-1.................................................... 1545-01231.593-6.................................................... 1545-01231.593-6A................................................... 1545-01231.593-7.................................................... 1545-01231.595-1.................................................... 1545-01231.597-2.................................................... 1545-13001.597-4.................................................... 1545-13001.597-6.................................................... 1545-13001.597-7.................................................... 1545-13001.611-2.................................................... 1545-00991.611-3.................................................... 1545-00071545-00991.612-4.................................................... 1545-0074 Charges to capital and to expense in case of oil and gas wells.1.612-5.................................................... 1545-00991.613-3.................................................... 1545-00991.613-4.................................................... 1545-00991.613-6.................................................... 1545-00991.613-7.................................................... 1545-00991.613A-3................................................... 1545-09191.613A-3(e)................................................ 1545-12511.613A-3(l)................................................ 1545-09191.613A-5................................................... 1545-00991.613A-6................................................... 1545-00991.614-2.................................................... 1545-00991.614-3.................................................... 1545-00991.614-5.................................................... 1545-00991.614-6.................................................... 1545-00991.614-8.................................................... 1545-00991.617-1.................................................... 1545-00991.617-3.................................................... 1545-00991.617-4.................................................... 1545-00991.631-1.................................................... 1545-00071.631-2.................................................... 1545-00071.641(b)-2................................................. 1545-00921.642(c)-1................................................. 1545-00921.642(c)-2................................................. 1545-00921.642(c)-5................................................. 1545-0074 Definition of pooled income fund1.642(c)-6................................................. 1545-00201545-0074 Valuation of a remainder interest in property transferred to a pooled income fund.1545-00921.642(g)-1................................................. 1545-00921.642(i)-1................................................. 1545-00921.663(b)-2................................................. 1545-00921.664-1.................................................... 1545-01961.664-1(a)(7).............................................. 1545-15361.664-2.................................................... 1545-01961.664-3.................................................... 1545-01961.664-4.................................................... 1545-00201545-01961.665(a)-0A through1.665(g)-2A................................................ 1545-01921.666(d)-1A................................................ 1545-00921.671-4.................................................... 1545-14421.701-1.................................................... 1545-00991.702-1.................................................... 1545-0074 Income and credits of partner.1.703-1.................................................... 1545-00991.704-2.................................................... 1545-10901.706-1.................................................... 1545-00991545-0074 Taxable years of partner and partnership.1545-01341.706-1T................................................... 1545-00991.707-3(c)(2).............................................. 1545-1243[[Page 151]]1.707-5(a)(7)(ii).......................................... 1545-12431.707-6(c)................................................. 1545-12431.707-8.................................................... 1545-12431.708-1.................................................... 1545-00991.732-1.................................................... 1545-00991545-15881.736-1.................................................... 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.1545-15881.751-1.................................................... 1545-0074 Unrealized receivables and inventory items.1545-00991545-09411.752-5.................................................... 1545-10901.754-1.................................................... 1545-00991.755-1.................................................... 1545-00991.755-2T................................................... 1545-10211.761-2.................................................... 1545-13381.801-1.................................................... 1545-01231545-01281.801-3.................................................... 1545-01231.801-5.................................................... 1545-01281.801-8.................................................... 1545-01281.804-4.................................................... 1545-01281.811-2.................................................... 1545-01281.812-2.................................................... 1545-01281.815-6.................................................... 1545-01281.818-4.................................................... 1545-01281.818-5.................................................... 1545-01281.818-8.................................................... 1545-01281.819-2.................................................... 1545-01281.821-1.................................................... 1545-10271.821-3.................................................... 1545-10271.821-4.................................................... 1545-10271.822-5.................................................... 1545-10271.822-6.................................................... 1545-10271.822-8.................................................... 1545-10271.822-9.................................................... 1545-10271.823-2.................................................... 1545-10271.823-5.................................................... 1545-10271.823-6.................................................... 1545-10271.825-1.................................................... 1545-10271.826-1.................................................... 1545-10271.826-2.................................................... 1545-10271.826-3.................................................... 1545-10271.826-4.................................................... 1545-10271.826-6.................................................... 1545-10271.831-3.................................................... 1545-01231.831-4.................................................... 1545-01231.832-4.................................................... 1545-12271.832-5.................................................... 1545-01231.848-2(g)(8).............................................. 1545-12871.848-2(h)(3).............................................. 1545-12871.848-2(i)(4).............................................. 1545-12871.851-2.................................................... 1545-10101.851-4.................................................... 1545-01231.852-1.................................................... 1545-01231.852-4.................................................... 1545-01231545-01451.852-6.................................................... 1545-01231545-01441.852-7.................................................... 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).1545-01231545-01441545-01451.852-11................................................... 1545-10941.853-3.................................................... 1545-01231.853-4.................................................... 1545-01231.854-2.................................................... 1545-01231.855-1.................................................... 1545-01231.856-2.................................................... 1545-01231545-10041.856-6.................................................... 1545-01231.856-7.................................................... 1545-01231.856-8.................................................... 1545-01231.857-8.................................................... 1545-01231.857-9.................................................... 1545-0074 Information required in returns of shareholders.1.858-1.................................................... 1545-01231.860-2.................................................... 1545-00451.860-4.................................................... 1545-00451545-10541545-10571.860E-2(a)(5)............................................. 1545-12761.860E-2(a)(7)............................................. 1545-12761.860E-2(b)(2)............................................. 1545-12761.861-2.................................................... 1545-0089 Interest1.861-3.................................................... 1545-0089 Dividends.1.861-8.................................................... 1545-01261.861-8(e)(6) and (g)...................................... 1545-12241.861-9T................................................... 1545-01211545-10721.861-18................................................... 1545-15941.863-1.................................................... 1545-14761.863-3.................................................... 1545-14761545-15561.863-3A................................................... 1545-01261.863-4.................................................... 1545-01261.863-7.................................................... 1545-01321.864-4.................................................... 1545-01261.871-1.................................................... 1545-00961.871-6.................................................... 1545-07951.871-7.................................................... 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.1545-01651.874-1.................................................... 1545-0089 Allowance of deductions and credits to nonresident alien individuals1.881-4.................................................... 1545-14401.882-4.................................................... 1545-01261.884-0.................................................... 1545-10701.884-1.................................................... 1545-10701.884-2.................................................... 1545-10701.884-2T................................................... 1545-01261545-10701.884-4.................................................... 1545-10701.884-5.................................................... 1545-10701.892-1T................................................... 1545-10531.892-2T................................................... 1545-10531.892-3T................................................... 1545-10531.892-4T................................................... 1545-10531.892-5T................................................... 1545-10531.892-6T................................................... 1545-10531.892-7T................................................... 1545-10531.897-2.................................................... 1545-01231545-09021.897-3.................................................... 1545-01231.897-5T................................................... 1545-09021.897-6T................................................... 1545-09021.901-2.................................................... 1545-07461.901-2A................................................... 1545-07461.901-3.................................................... 1545-01221.902-1.................................................... 1545-01221545-14581.904-1.................................................... 1545-01211545-01221.904-2.................................................... 1545-01211545-01221.904-3.................................................... 1545-01211.904-4.................................................... 1545-01211.904-5.................................................... 1545-01211.904(f)-1................................................. 1545-01211545-01221.904(f)-2................................................. 1545-01211.904(f)-3................................................. 1545-01211.904(f)-4................................................. 1545-01211.904(f)-5................................................. 1545-0121[[Page 152]]1.904(f)-6................................................. 1545-01211.904(f)-7................................................. 1545-11271.905-2.................................................... 1545-01221.905-3T................................................... 1545-10561.905-4T................................................... 1545-10561.905-5T................................................... 1545-10561.911-1.................................................... 1545-0067 Partial exclusion for earned income from sources within a foreign country and foreign housing costs.1545-00701.911-2.................................................... 1545-0067 Qualified individuals.1545-00701.911-3.................................................... 1545-0067 Determination of amount of foreign earned income to be excluded.1545-00701.911-4.................................................... 1545-0067 Determination of housing cost amount eligible for exclusion or deduction.1545-00701.911-5.................................................... 1545-0067 Special rules for married couples.1545-00701.911-6.................................................... 1545-0067 Disallowance of deductions, exclusions, and credits.1545-00701.911-7.................................................... 1545-0067 Procedural rules1545-00701.913-13................................................... 1545-0067 (No CFR)1.921-1T................................................... 1545-01901545-08841545-09351545-09391.921-2.................................................... 1545-08841.921-3T................................................... 1545-09351.923-1T................................................... 1545-09351.924(a)-1T................................................ 1545-09351.925(a)-1T................................................ 1545-09351.925(b)-1T................................................ 1545-09351.926(a)-1T................................................ 1545-09351.927(a)-1T................................................ 1545-09351.927(b)-1T................................................ 1545-09351.927(d)-1................................................. 1545-08841.927(d)-2T................................................ 1545-09351.927(e)-1T................................................ 1545-09351.927(e)-2T................................................ 1545-09351.927(f)-1................................................. 1545-08841.931-1.................................................... 1545-0074 Citizens of the United States and domestic corporations deriving income from sources within a certain possession of the United States.1545-01231.934-1.................................................... 1545-07821.935-1.................................................... 1545-0074 Coordination of U.S. and Guam individual income taxes1545-00871545-08031.936-1.................................................... 1545-02151545-02171.936-4.................................................... 1545-02151.936-5.................................................... 1545-07041.936-6.................................................... 1545-02151.936-7.................................................... 1545-02151.936-10(c)................................................ 1545-11381.952-2.................................................... 1545-01261.953-2.................................................... 1545-01261.954-1.................................................... 1545-10681.954-2.................................................... 1545-10681.955-2.................................................... 1545-01231.955-3.................................................... 1545-01231.955A-2................................................... 1545-07551.955A-3................................................... 1545-07551.956-1.................................................... 1545-07041.956-2.................................................... 1545-07041.959-1.................................................... 1545-07041.959-2.................................................... 1545-07041.960-1.................................................... 1545-01221.962-2.................................................... 1545-07041.962-3.................................................... 1545-07041.962-4.................................................... 1545-07041.964-1.................................................... 1545-01261545-07041545-10721.964-3.................................................... 1545-01261.970-2.................................................... 1545-01261.985-2.................................................... 1545-10511545-11311.985-3.................................................... 1545-10511.988-0.................................................... 1545-11311.988-1.................................................... 1545-11311.988-2.................................................... 1545-11311.988-3.................................................... 1545-11311.988-4.................................................... 1545-11311.988-5.................................................... 1545-11311.992-1.................................................... 1545-01901545-09381.992-2.................................................... 1545-01901545-08841545-09381.992-3.................................................... 1545-01901545-09381.992-4.................................................... 1545-01901545-09381.993-3.................................................... 1545-09381.993-4.................................................... 1545-09381.994-1.................................................... 1545-09381.995-5.................................................... 1545-09381.1012-1................................................... 1545-0074 Basis of property.1545-11391.1014-4................................................... 1545-01841.1015-1................................................... 1545-00201.1017-1................................................... 1545-15391.1031(d)-1T............................................... 1545-10211.1033(a)-2................................................ 1545-01841.1033(g)-1................................................ 1545-01841.1034-1................................................... 1545-00721.1039-1................................................... 1545-01841.1041-1T.................................................. 1545-0074 Treatment of transfer of property between spouses or incident to divorce (temporary).1.1042-1T.................................................. 1545-09161.1044(a)-1................................................ 1545-14211.1060-1................................................... 1545-16581.1071-1................................................... 1545-01841.1071-4................................................... 1545-01841.1081-4................................................... 1545-00281545-00461545-01231.1081-11.................................................. 1545-0074 Records to be kept and information to be filed with returns.1545-01231.1082-1................................................... 1545-00461.1082-2................................................... 1545-00461.1082-3................................................... 1545-00461545-01841.1082-4................................................... 1545-00461.1082-5................................................... 1545-00461.1082-6................................................... 1545-00461.1083-1................................................... 1545-01231.1092(b)-1T............................................... 1545-06441.1092(b)-2T............................................... 1545-06441.1092(b)-3T............................................... 1545-06441.1092(b)-4T............................................... 1545-06441.1092(b)-5T............................................... 1545-06441.1211-1................................................... 1545-0074 Limitation on capital losses1.1212-1................................................... 1545-0074 Capital loss carryovers and carrybacks1.1221-2................................................... 1545-14801.1231-1................................................... 1545-01771545-01841.1231-2................................................... 1545-01771545-01841.1231-2................................................... 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................................................... 1545-01841.1239-1................................................... 1545-00911.1242-1................................................... 1545-01841.1243-1................................................... 1545-01231.1244(e)-1................................................ 1545-01231545-1447[[Page 153]]1.1245-1................................................... 1545-01841.1245-2................................................... 1545-01841.1245-3................................................... 1545-01841.1245-4................................................... 1545-01841.1245-5................................................... 1545-01841.1245-6................................................... 1545-01841.1247-1................................................... 1545-01221.1247-2................................................... 1545-01221.1247-4................................................... 1545-01221.1247-5................................................... 1545-01221.1248-7................................................... 1545-0074 Taxpayer to establish earnings and profits and foreign taxes.1.1250-1................................................... 1545-01841.1250-2................................................... 1545-01841.1250-3................................................... 1545-01841.1250-4................................................... 1545-01841.1250-5................................................... 1545-01841.1251-1................................................... 1545-01841.1251-2................................................... 1545-0074 Excess deductions account.1545-01841.1251-3................................................... 1545-01841.1251-4................................................... 1545-01841.1252-1................................................... 1545-01841.1252-2................................................... 1545-01841.1254-1(c)(3)............................................. 1545-13521.1254-4................................................... 1545-14931.1254-5(d)(2)............................................. 1545-13521.1258-1................................................... 1545-14521.1272-3................................................... 1545-13531.1273-2(h)(2)............................................. 1545-13531.1274-3(d)................................................ 1545-13531.1274-5(b)................................................ 1545-13531.1274A-1(c)............................................... 1545-13531.1275-2................................................... 1545-14501.1275-3................................................... 1545-08871545-13531545-14501.1275-4................................................... 1545-14501.1275-6................................................... 1545-14501.1287-1................................................... 1545-07861.1291-9................................................... 1545-15071.1291-10.................................................. 1545-15071545-13041.1294-1T.................................................. 1545-10021545-10281.1295-1................................................... 1545-15551.1295-3................................................... 1545-15551.1297-3T.................................................. 1545-10281.1301-1................................................... 1545-16621.1311(a)-1................................................ 1545-0074 Excess deductions account. (N/A)1.1361-1................................................... 1545-07311.1361-3................................................... 1545-15901.1361-5................................................... 1545-15901.1362-1................................................... 1545-13081.1362-2................................................... 1545-13081.1362-3................................................... 1545-13081.1362-4................................................... 1545-13081.1362-5................................................... 1545-13081.1362-6................................................... 1545-13081.1362-7................................................... 1545-13081.1362-8................................................... 1545-15901.1366-1................................................... 1545-16131.1367-1(f)................................................ 1545-11391.1368-1(f)(2)............................................. 1545-11391.1368-1(f)(3)............................................. 1545-11391.1368-1(f)(4)............................................. 1545-11391.1368-1(g)(2)............................................. 1545-11391.1374-1A.................................................. 1545-01301.1377-1................................................... 1545-14621.1383-1................................................... 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.1545-00981.1388-1................................................... 1545-01181545-01231.1398-1................................................... 1545-13751.1398-2................................................... 1545-13751.1402(a)-2................................................ 1545-0074 Computation of net earnings from self-employment1.1402(a)-5................................................ 1545-0074 Dividends and interest.1.1402(a)-11............................................... 1545-0074 Ministers and members of religious orders1.1402(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................................................ 1545-01711.1402(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 certificate1.1402(e)-1A............................................... 1545-01681.1402(e)-2A............................................... 1545-01681.1402(e)-3A............................................... 1545-01681.1402(e)-4A............................................... 1545-01681.1402(e)-5A............................................... 1545-01681.1402(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................................................ 1545-00641.1441-1................................................... 1545-14841.1441-2................................................... 1545-07951.1441-3................................................... 1545-01651545-07951.1441-4................................................... 1545-14841.1441-5................................................... 1545-00961545-07951545-14841.1441-6................................................... 1545-00551545-07951545-14841.1441-7................................................... 1545-07951.1441-8................................................... 1545-10531545-14841.1441-9................................................... 1545-14841.1443-1................................................... 1545-00961.1445-1................................................... 1545-09021.1445-2................................................... 1545-09021545-10601.1445-3................................................... 1545-09021545-10601.1445-4................................................... 1545-09021.1445-5................................................... 1545-09021.1445-6................................................... 1545-09021545-10601.1445-7................................................... 1545-09021.1445-8................................................... 1545-00961.1445-9T.................................................. 1545-09021.1445-10T................................................. 1545-09021.1451-1................................................... 1545-00541.1451-2................................................... 1545-00541.1461-1................................................... 1545-00541545-00551545-07951545-14841.1461-2................................................... 1545-00541545-00551545-00961545-07951.1462-1................................................... 1545-07951.1492-1................................................... 1545-00261.1494-1................................................... 1545-00261.1502-5................................................... 1545-02571.1502-9................................................... 1545-16341.1502-9A.................................................. 1545-01211.1502-13.................................................. 1545-01231545-08851545-11611545-14331.1502-16.................................................. 1545-01231.1502-18.................................................. 1545-01231.1502-19.................................................. 1545-01231.1502-20.................................................. 1545-11601545-1218[[Page 154]]1.1502-20T................................................. 1545-17741.1502-21.................................................. 1545-12371.1502-31.................................................. 1545-13441.1502-32.................................................. 1545-13441.1502-32T................................................. 1545-17741.1502-33.................................................. 1545-13441.1502-47.................................................. 1545-01231.1502-75.................................................. 1545-00251545-01231545-01331545-01521.1502-76.................................................. 1545-13441.1502-77.................................................. 1545-01231.1502-77T................................................. 1545-10461.1502-78.................................................. 1545-05821.1502-95.................................................. 1545-12181.1502-95A................................................. 1545-12181.1502-96.................................................. 1545-12181.1503-2A.................................................. 1545-10831.1552-1................................................... 1545-01231.1561-3................................................... 1545-01231.1563-1................................................... 1545-01231545-07971.1563-3................................................... 1545-01231.6001-1................................................... 1545-00581545-0074 Records.1545-00991545-01231545-08651.6011-1................................................... 1545-00551545-0074 General requirement of return, statement, or list1545-00851545-00891545-00901545-00911545-00961545-01211545-04581545-06661545-06751545-09081.6011-2................................................... 1545-00551545-09381.6011-3................................................... 1545-02381545-02391.6011-4T.................................................. 1545-16851.6012-1................................................... 1545-00671545-00851545-00891545-06751545-0074 Individuals required to make returns of income.1.6012-2................................................... 1545-00471545-00511545-0067 Corporations required to make returns of income1545-01231545-01261545-01301545-01281545-01751545-06871545-08901545-10231545-10271.6012-3................................................... 1545-00471545-0067 Returns by fiduciaries1545-00921545-01961545-06871.6012-4................................................... 1545-0067 Miscellaneous returns.1.6012-5................................................... 1545-0067 Composite return in lieu of specified form1545-09671545-09701545-09911545-09361545-10231545-10331545-10791.6012-6................................................... 1545-0067 Returns by political organizations.1545-00891545-01291.6013-1................................................... 1545-0074 Joint returns1.6013-2................................................... 1545-00911.6013-6................................................... 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................................................ 1545-00871.6015(b)-1................................................ 1545-00871.6015(d)-1................................................ 1545-00871.6015(e)-1................................................ 1545-00871.6015(f)-1................................................ 1545-00871.6015(g)-1................................................ 1545-00871.6015(h)-1................................................ 1545-00871.6015(i)-1................................................ 1545-00871.6017-1................................................... 1545-0074 Self-employment tax returns1545-00871545-00901.6031(a)-1................................................ 1545-15831.6031(b)-1T............................................... 1545-00991.6031(c)-1T............................................... 1545-00991.6032-1................................................... 1545-00991.6033-2................................................... 1545-00471545-00491545-00521545-00921545-06871545-11501.6033-3................................................... 1545-00521.6034-1................................................... 1545-00921545-00941.6035-1................................................... 1545-07041.6035-2................................................... 1545-07041.6035-3................................................... 1545-07041.6037-1................................................... 1545-01301545-10231.6038-2................................................... 1545-16171.6038-3................................................... 1545-16171.6038A-2.................................................. 1545-11911.6038A-3.................................................. 1545-11911545-14401.6038B-1.................................................. 1545-16171.6038B-1T................................................. 1545-00261.6038B-2.................................................. 1545-16171.6039-2................................................... 1545-08201.6041-1................................................... 1545-00081545-01081545-01121545-01151545-01201545-02951545-03501545-03671545-03871545-04411545-09571.6041-2................................................... 1545-00081545-01191545-03501545-04411.6041-2T.................................................. 1545-17291.6041-3................................................... 1545-11481.6041-4................................................... 1545-01151545-02951545-03671545-03871545-0957[[Page 155]]1.6041-5................................................... 1545-02951545-03671545-03871545-09571.6041-6................................................... 1545-00081545-01151.6041-7................................................... 1545-01121545-02951545-03501545-03671545-03871545-04411545-09571.6042-1................................................... 1545-01101.6042-2................................................... 1545-01101545-02951545-03671545-03871545-09571.6042-3................................................... 1545-02951545-03671545-03871545-09571.6042-4................................................... 1545-01101.6043-1................................................... 1545-00411.6043-2................................................... 1545-00411545-01101545-02951545-03871.6043-3................................................... 1545-00471.6044-1................................................... 1545-01181.6044-2................................................... 1545-01181.6044-3................................................... 1545-01181.6044-4................................................... 1545-01181.6044-5................................................... 1545-01181.6045-1................................................... 1545-07151.6045-2................................................... 1545-01151.6045-4................................................... 1545-10851.6046-1................................................... 1545-07041545-07941545-13171.6046-2................................................... 1545-07041.6046-3................................................... 1545-07041.6046A.................................................... 1545-16461.6047-1................................................... 1545-01191545-02951545-03871.6049-1................................................... 1545-01121545-01171545-02951545-03671545-03871545-05971545-09571.6049-2................................................... 1545-01171.6049-3................................................... 1545-01171.6049-4................................................... 1545-00961545-01121545-01171545-10181545-10501.6049-5................................................... 1545-00961545-01121545-01171.6049-6................................................... 1545-00961.6049-7................................................... 1545-10181.6049-7T.................................................. 1545-01121545-01171545-01181.6050A-1.................................................. 1545-01151.6050B-1.................................................. 1545-01201.6050D-1.................................................. 1545-01201545-02321.6050E-1.................................................. 1545-01201.6050H-1.................................................. 1545-09011545-13801.6050H-2.................................................. 1545-09011545-13391545-13801.6050H-1T................................................. 1545-09011.6050I-2.................................................. 1545-14491.6050J-1T................................................. 1545-08771.6050K-1.................................................. 1545-09411.6050P-1.................................................. 1545-14191.6050P-1T................................................. 1545-14191.6050S-1T................................................. 1545-17291.6050S-2T................................................. 1545-17291.6052-1................................................... 1545-00081.6052-2................................................... 1545-00081.6060-1................................................... 1545-0074 Reporting requirements for income tax return preparers.1.6061-1................................................... 1545-01231.6062-1................................................... 1545-01231.6063-1................................................... 1545-01231.6065-1................................................... 1545-01231.6071-1................................................... 1545-01231545-08101.6072-1................................................... 1545-0074 Time for filing returns of individuals, estates, and trusts1.6072-2................................................... 1545-01231545-08071.6073-1................................................... 1545-00871.6073-2................................................... 1545-00871.6073-3................................................... 1545-00871.6073-4................................................... 1545-00871.6074-1................................................... 1545-01231.6074-2................................................... 1545-01231.6081-1................................................... 1545-00661545-01481545-02331545-10571545-10811.6081-2................................................... 1545-01481545-10541545-10361.6081-3................................................... 1545-02331.6081-4................................................... 1545-01881545-14791.6081-6................................................... 1545-01481545-10541.6081-7................................................... 1545-01481545-10541.6091-3................................................... 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 preparer1.6115-1................................................... 1545-14641.6151-1................................................... 1545-0074 Time and place for paying tax shown on returns1.6152-1................................................... 1545-01351545-02331.6153-1................................................... 1545-00871.6153-4................................................... 1545-00871.6154-2................................................... 1545-02571.6154-3................................................... 1545-01351.6154-5................................................... 1545-09761.6161-1................................................... 1545-00871.6162-1................................................... 1545-00871.6164-1................................................... 1545-01351.6164-2................................................... 1545-01351.6164-3................................................... 1545-01351.6164-5................................................... 1545-01351.6164-6................................................... 1545-01351.6164-7................................................... 1545-01351.6164-8................................................... 1545-01351.6164-9................................................... 1545-01351.6302-1................................................... 1545-0257[[Page 156]]1.6302-2................................................... 1545-00981545-02571.6411-1................................................... 1545-00981545-01351545-05821.6411-2................................................... 1545-00981545-05821.6411-3................................................... 1545-00981545-05821.6411-4................................................... 1545-05821.6414-1................................................... 1545-00961.6425-1................................................... 1545-01701.6425-2................................................... 1545-01701.6425-3................................................... 1545-01701.6654-1................................................... 1545-00871545-01401.6654-2................................................... 1545-00871.6654-3................................................... 1545-00871.6654-4................................................... 1545-00871.6655-1................................................... 1545-01421.6655-2................................................... 1545-01421.6655-3................................................... 1545-01421.6655-7................................................... 1545-01231.6655(e)-1................................................ 1545-14211.6661-3................................................... 1545-09881545-10311.6661-4................................................... 1545-07391.6662-3(c)................................................ 1545-08891.6662-4(e) and (f)........................................ 1545-08891.6662-6................................................... 1545-14261.6694-1................................................... 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)................................................ 1545-12311.6694-3(e)................................................ 1545-12311.6695-1................................................... 1545-0074 Other assessable penalties with respect to the preparation of income tax returns for other persons.1545-13851.6695-2................................................... 1545-15701.6696-1................................................... 1545-0074 Claims for credit or refund by income tax return preparers.1545-02401.6851-1................................................... 1545-00861545-01381.6851-2................................................... 1545-00861545-01381.7476-1................................................... 1545-01971.7476-2................................................... 1545-01971.7519-2T.................................................. 1545-10361.7520-1................................................... 1545-13431.7520-2................................................... 1545-13431.7520-3................................................... 1545-13431.7520-4................................................... 1545-13431.7701(l)-3................................................ 1545-16421.9100-1................................................... 1545-0074 No Section Exists1.9101-1................................................... 1545-00082.1-4...................................................... 1545-01232.1-5...................................................... 1545-01232.1-6...................................................... 1545-01232.1-10..................................................... 1545-01232.1-11..................................................... 1545-01232.1-12..................................................... 1545-01232.1-13..................................................... 1545-01232.1-20..................................................... 1545-01232.1-22..................................................... 1545-01232.1-26..................................................... 1545-01233.2........................................................ 1545-01234.954-1.................................................... 1545-10684.954-2.................................................... 1545-10685.6411-1................................................... 1545-00981545-05821545-00421545-0074 Tentative refund under claim of right adjustment1545-01291545-01721545-06195c.44F-1................................................... 1545-06195c.128-1................................................... 1545-01235c.168(f)(8)-1............................................. 1545-01235c.168(f)(8)-2............................................. 1545-01235c.168(f)(8)-6............................................. 1545-01235c.168(f)(8)-8............................................. 1545-01235c.305-1................................................... 1545-01105c.442-1................................................... 1545-01525f.103-1................................................... 1545-07205f.103-3................................................... 1545-07205f.6045-1.................................................. 1545-07156a.103A-2.................................................. 1545-01231545-07206a.103A-3.................................................. 1545-07207.465-1.................................................... 1545-07127.465-2.................................................... 1545-07127.465-3.................................................... 1545-07127.465-4.................................................... 1545-07127.465-5.................................................... 1545-07127.936-1.................................................... 1545-02177.999-1.................................................... 1545-02167.6039A-1.................................................. 1545-00157.6041-1................................................... 1545-011511.410-1................................................... 1545-071011.412(c)-7................................................ 1545-071011.412(c)-11............................................... 1545-071012.7....................................................... 1545-019012.8....................................................... 1545-019112.9....................................................... 1545-019514a.422A-1................................................. 1545-012315A.453-1.................................................. 1545-022816.3-1..................................................... 1545-015916A.126-2.................................................. 1545-0074 Section 126 elections.16A.1255-1................................................. 1545-018416A.1255-2................................................. 1545-018418.1371-1.................................................. 1545-013018.1378-1.................................................. 1545-013018.1379-1.................................................. 1545-013018.1379-2.................................................. 1545-013020.2011-1.................................................. 1545-001520.2014-5.................................................. 1545-00151545-026020.2014-6.................................................. 1545-001520.2016-1.................................................. 1545-001520.2031-2.................................................. 1545-001520.2031-3.................................................. 1545-001520.2031-4.................................................. 1545-001520.2031-6.................................................. 1545-001520.2031-7.................................................. 1545-002020.2031-10................................................. 1545-001520.2032-1.................................................. 1545-001520.2032A-3................................................. 1545-001520.2032A-4................................................. 1545-001520.2032A-8................................................. 1545-001520.2039-4.................................................. 1545-001520.2051-1.................................................. 1545-001520.2053-3.................................................. 1545-001520.2053-9.................................................. 1545-001520.2053-10................................................. 1545-001520.2055-1.................................................. 1545-001520.2055-2.................................................. 1545-00151545-009220.2055-3.................................................. 1545-001520.2056(b)-4............................................... 1545-001520.2056(b)-7............................................... 1545-00151545-161220.2056A-2................................................. 1545-144320.2056A-3................................................. 1545-136020.2056A-4................................................. 1545-136020.2056A-10................................................ 1545-136020.2106-1.................................................. 1545-0015[[Page 157]]20.2106-2.................................................. 1545-001520.2204-1.................................................. 1545-001520.2204-2.................................................. 1545-001520.6001-1.................................................. 1545-001520.6011-1.................................................. 1545-001520.6018-1.................................................. 1545-00151545-053120.6018-2.................................................. 1545-001520.6018-3.................................................. 1545-001520.6018-4.................................................. 1545-00151545-002220.6036-2.................................................. 1545-001520.6061-1.................................................. 1545-001520.6065-1.................................................. 1545-001520.6075-1.................................................. 1545-001520.6081-1.................................................. 1545-00151545-01811545-170720.6091-1.................................................. 1545-001520.6161-1.................................................. 1545-00151545-018120.6161-2.................................................. 1545-00151545-018120.6163-1.................................................. 1545-001520.6166-1.................................................. 1545-018120.6166A-1................................................. 1545-001520.6166A-3................................................. 1545-001520.6324A-1................................................. 1545-075420.7520-1.................................................. 1545-134320.7520-2.................................................. 1545-134320.7520-3.................................................. 1545-134320.7520-4.................................................. 1545-134322.0....................................................... 1545-001525.2511-2.................................................. 1545-002025.2512-2.................................................. 1545-002025.2512-3.................................................. 1545-002025.2512-5.................................................. 1545-002025.2512-9.................................................. 1545-002025.2513-1.................................................. 1545-002025.2513-2.................................................. 1545-00201545-002125.2513-3.................................................. 1545-002025.2518-2.................................................. 1545-095925.2522(a)-1............................................... 1545-019625.2522(c)-3............................................... 1545-00201545-019625.2523(a)-1............................................... 1545-00201545-019625.2523(f)-1............................................... 1545-001525.2701-2.................................................. 1545-124125.2701-4.................................................. 1545-124125.2701-5.................................................. 1545-127325.2702-5.................................................. 1545-148525.2702-6.................................................. 1545-127325.6001-1.................................................. 1545-00201545-002225.6011-1.................................................. 1545-002025.6019-1.................................................. 1545-002025.6019-2.................................................. 1545-002025.6019-3.................................................. 1545-002025.6019-4.................................................. 1545-002025.6061-1.................................................. 1545-002025.6065-1.................................................. 1545-002025.6075-1.................................................. 1545-002025.6081-1.................................................. 1545-002025.6091-1.................................................. 1545-002025.6091-2.................................................. 1545-002025.6151-1.................................................. 1545-002025.6161-1.................................................. 1545-002025.7520-1.................................................. 1545-134325.7520-2.................................................. 1545-134325.7520-3.................................................. 1545-134325.7520-4.................................................. 1545-134326.2601-1.................................................. 1545-098526.2632-1.................................................. 1545-098526.2642-1.................................................. 1545-098526.2642-2.................................................. 1545-098526.2642-3.................................................. 1545-098526.2642-4.................................................. 1545-098526.2652-2.................................................. 1545-098526.2662-1.................................................. 1545-00151545-098526.2662-2.................................................. 1545-098531.3102-3.................................................. 1545-00291545-00591545-006531.3121(b)(19)-1........................................... 1545-002931.3121(d)-1............................................... 1545-000431.3121(i)-1............................................... 1545-003431.3121(k)-4............................................... 1545-013731.3121(r)-1............................................... 1545-002931.3121(s)-1............................................... 1545-002931.3121(v)(2)-1............................................ 1545-164331.3302(a)-2............................................... 1545-002831.3302(a)-3............................................... 1545-002831.3302(b)-2............................................... 1545-002831.3302(e)-1............................................... 1545-002831.3306(c)(18)-1........................................... 1545-002931.3401(a)-1............................................... 1545-002931.3401(a)(6).............................................. 1545-148431.3401(a)(6)-1............................................ 1545-00291545-00961545-079531.3401(a)(7)-1............................................ 1545-002931.3401(a)(8)(A)-1 ........................................ 1545-00291545-066631.3401(a)(8)(C)-1 ........................................ 1545-002931.3401(a)(15)-1........................................... 1545-018231.3401(c)-1............................................... 1545-000431.3402(b)-1............................................... 1545-001031.3402(c)-1............................................... 1545-001031.3402(f)(1)-1............................................ 1545-001031.3402(f)(2)-1............................................ 1545-00101545-041031.3402(f)(3)-1............................................ 1545-001031.3402(f)(4)-1............................................ 1545-001031.3402(f)(4)-2............................................ 1545-001031.3402(f)(5)-1............................................ 1545-00101545-143531.3402(h)(1)-1............................................ 1545-002931.3402(h)(3)-1............................................ 1545-001031.3402(h)(3)-1............................................ 1545-002931.3402(h)(4)-1............................................ 1545-001031.3402(i)-(1)............................................. 1545-001031.3402(i)-(2)............................................. 1545-001031.3402(k)-1............................................... 1545-006531.3402(l)-(1)............................................. 1545-001031.3402(m)-(1)............................................. 1545-001031.3402(n)-(1)............................................. 1545-001031.3402(o)-2............................................... 1545-041531.3402(o)-3............................................... 1545-00081545-00101545-04151545-071731.3402(p)-1............................................... 1545-04151545-071731.3402(q)-1............................................... 1545-02381545-023931.3404-1.................................................. 1545-002931.3405(c)-1............................................... 1545-134131.3406(a)-1............................................... 1545-011231.3406(a)-2............................................... 1545-011231.3406(a)-3............................................... 1545-011231.3406(a)-4............................................... 1545-0112[[Page 158]]31.3406(b)(2)-1............................................ 1545-011231.3406(b)(2)-2............................................ 1545-011231.3406(b)(2)-3............................................ 1545-011231.3406(b)(2)-4............................................ 1545-011231.3406(b)(2)-5............................................ 1545-011231.3406(b)(3)-1............................................ 1545-011231.3406(b)(3)-2............................................ 1545-011231.3406(b)(3)-3............................................ 1545-011231.3406(b)(3)-4............................................ 1545-011231.3406(b)(4)-1............................................ 1545-011231.3406(c)-1............................................... 1545-011231.3406(d)-1............................................... 1545-011231.3406(d)-2............................................... 1545-011231.3406(d)-3............................................... 1545-011231.3406(d)-4............................................... 1545-011231.3406(d)-5............................................... 1545-011231.3406(e)-1............................................... 1545-011231.3406(f)-1............................................... 1545-011231.3406(g)-1............................................... 1545-00961545-011231.3406(g)-2............................................... 1545-011231.3406(g)-3............................................... 1545-011231.3406(h)-1............................................... 1545-011231.3406(h)-2............................................... 1545-011231.3406(h)-3............................................... 1545-011231.3406(i)-1............................................... 1545-011231.3501(a)-1T.............................................. 1545-077131.3503-1.................................................. 1545-002431.3504-1.................................................. 1545-002931.6001-1.................................................. 1545-079831.6001-2.................................................. 1545-00341545-079831.6001-3.................................................. 1545-079831.6001-4.................................................. 1545-002831.6001-5.................................................. 1545-079831.6001-6.................................................. 1545-00291459-079831.6011(a)-1............................................... 1545-00291545-00341545-00351545-00591545-0074 Returns under Federal Insurance Contributions Act.1545-07181545-025631.6011(a)-2............................................... 1545-00011545-000231.6011(a)-3............................................... 1545-002831.6011(a)-3A.............................................. 1545-095531.6011(a)-4............................................... 1545-00341545-00351545-07181545-141331.6011(a)-5............................................... 1545-07181545-002831.6011(a)-6............................................... 1545-002831.6011(a)-7............................................... 1545-0074 Execution of returns.31.6011(a)-8............................................... 1545-002831.6011(a)-9............................................... 1545-002831.6011(a)-10.............................................. 1545-011231.6011(b)-1............................................... 1545-000331.6011(b)-2............................................... 1545-002931.6051-1.................................................. 1545-00081545-01821545-045831.6051-1T................................................. 1545-172931.6051-2.................................................. 1545-000831.6051-3.................................................. 1545-000831.6053-1.................................................. 1545-00291545-00621545-00641545-00651545-160331.6053-2.................................................. 1545-000831.6053-3.................................................. 1545-00651545-071431.6053-4.................................................. 1545-00651545-160331.6065(a)-1............................................... 1545-002931.6071(a)-1............................................... 1545-00011545-00281545-002931.6071(a)-1A.............................................. 1545-095531.6081(a)-1............................................... 1545-00081545-002831.6091-1.................................................. 1545-00281545-002931.6157-1.................................................. 1545-095531.6205-1.................................................. 1545-002931.6301(c)-1AT............................................. 1545-00351545-01121545-025731.6302-1.................................................. 1545-141331.6302-2.................................................. 1545-141331.6302-3.................................................. 1545-141331.6302-4.................................................. 1545-141331.6302(c)-2............................................... 1545-00011545-025731.6302(c)-2A.............................................. 1545-095531.6302(c)-3............................................... 1545-025731.6402(a)-2............................................... 1545-025631.6413(a)-1............................................... 1545-002931.6413(a)-2............................................... 1545-00291545-025631.6413(c)-1............................................... 1545-00291545-017131.6414-1.................................................. 1545-002932.1....................................................... 1545-00291545-041532.2....................................................... 1545-002935a.3406-2................................................. 1545-011235a.9999-5................................................. 1545-002936.3121(l)(1)-1............................................ 1545-013736.3121(l)(1)-2............................................ 1545-013736.3121(l)(3)-1............................................ 1545-012336.3121(1)(7)-1............................................ 1545-012336.3121(1)(10)-1........................................... 1545-002936.3121(1)(10)-3........................................... 1545-002936.3121(1)(10)-4........................................... 1545-025740.6302(c)-3(b)(2)(ii)..................................... 1545-129640.6302(c)-3(b)(2)(iii).................................... 1545-129640.6302(c)-3(e)............................................ 1545-129640.6302(c)-3(f)(2)(ii)..................................... 1545-129641.4481-1.................................................. 1545-014341.4481-2.................................................. 1545-014341.4483-3.................................................. 1545-014341.6001-1.................................................. 1545-014341.6001-2.................................................. 1545-014341.6001-3.................................................. 1545-014341.6071(a)-1............................................... 1545-014341.6081(a)-1............................................... 1545-014341.6091-1.................................................. 1545-014341.6109-1.................................................. 1545-014341.6151(a)-1............................................... 1545-014341.6156-1.................................................. 1545-014341.6161(a)(1)-1............................................ 1545-014344.4401-1.................................................. 1545-023544.4403-1.................................................. 1545-023544.4412-1.................................................. 1545-023644.4901-1.................................................. 1545-023644.4905-1.................................................. 1545-023644.4905-2.................................................. 1545-023644.6001-1.................................................. 1545-023544.6011(a)-1............................................... 1545-02351545-0236[[Page 159]]44.6071-1.................................................. 1545-023544.6091-1.................................................. 1545-023544.6151-1.................................................. 1545-023544.6419-1.................................................. 1545-023544.6419-1.................................................. 1545-023544.6419-2.................................................. 1545-023546.4371-4.................................................. 1545-002346.4374-1.................................................. 1545-002346.4701-1.................................................. 1545-00231545-025748.4041-4.................................................. 1545-002348.4041-5.................................................. 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