RELATED CODES, RULES AND REGS
...Treasury Regulations
§1.1(i) 1T Questions and answers relating to the tax on unearned income certain minor children (temporary)
§1.71 1 Alimony and separate maintenance payments; income to wife or former wife
§1.71 1T Alimony and separate maintenance payments (temporary)
§1.121 1 Exclusion of gain from sale or exchange of a principal residence
§1.121 2 Limitations
§1.121 3 Reduced maximum exclusion for taxpayers failing to meet certain requirements
§1.121 4 Special rules
§1.121 5 Suspension of 5-year period for certain members of the uniformed services and Foreign Service
§1.212 1 Nontrade or nonbusiness expenses
§1.267(c) 1 Constructive ownership of stock
§1.408 4 Treatment of distributions from individual retirement arrangements
§1.1034 1 Sale or exchange of residence [Nonrecognition of gain]
§1.1041 1T Treatment of transfer of property between spouses or incident to divorce (temporary)
§1.6041 1 Return of information as to payments of $600 or more