§9001 — Short title

Statute Text — 26 U.S.C. §9001

Treasury Regulations

• Treas. Reg. §Treas. Reg. §1.9001-1 Change from retirement to straight-line method of computing depreciation
• Treas. Reg. §Treas. Reg. §1.9001-1(a) In general.
• Treas. Reg. §Treas. Reg. §1.9001-1(b) Making of election.
• Treas. Reg. §Treas. Reg. §1.9001-1(c) Definitions.
• Treas. Reg. §Treas. Reg. §1.9001-2 Basis adjustments for taxable years beginning on or after 1956 adjustment date
• Treas. Reg. §Treas. Reg. §1.9001-2(a) In general.
• Treas. Reg. §Treas. Reg. §1.9001-2(b) Adjustment for depreciation sustained before March 1, 1913—(1) In general.
• Treas. Reg. §Treas. Reg. §1.9001-2(c) Adjustment for part of terms-letter reserve applicable to property disposed of on or after changeover date and before 1956 adjustment date.
• Treas. Reg. §Treas. Reg. §1.9001-2(d) Adjustment for depreciation allowable under the terms-letter for periods on and after the changeover date and before the 1956 adjustment date.
• Treas. Reg. §Treas. Reg. §1.9001-2(e) Illustration of basis adjustments required for taxable years beginning on or after the 1956 adjustment date.
• Treas. Reg. §Treas. Reg. §1.9001-2(i) §1.9001-2(i)
• Treas. Reg. §Treas. Reg. §1.9001-3 Basis adjustments for taxable years between changeover date and 1956 adjustment date
• Treas. Reg. §Treas. Reg. §1.9001-3(a) In general.
• Treas. Reg. §Treas. Reg. §1.9001-3(b) Adjustment for terms-letter reserve.
• Treas. Reg. §Treas. Reg. §1.9001-3(c) Adjustment for depreciation allowable under the terms-letter.
• Treas. Reg. §Treas. Reg. §1.9001-3(d) Illustration of basis adjustments required for taxable years beginning on or after the changeover date and before the 1956 adjustment date.
• Treas. Reg. §Treas. Reg. §1.9001-4 Adjustments required in computing excess-profits credit
• Treas. Reg. §Treas. Reg. §1.9001-4(a) §1.9001-4(a)
• Treas. Reg. §Treas. Reg. §1.9001-4(b) §1.9001-4(b)
• Treas. Reg. §Treas. Reg. §1.9001-4(c) Equity capital.
• Treas. Reg. §Treas. Reg. §1.9001-4(i) §1.9001-4(i)
• Treas. Reg. §Treas. Reg. §301.9001-1 Collection of fee
• Treas. Reg. §Treas. Reg. §301.9001-1(a) Imposition of fee—(1) In general.
• Treas. Reg. §Treas. Reg. §301.9001-1(b) Collection of fee.
• Treas. Reg. §Treas. Reg. §301.9001-1(c) Time and place for payment of the fee—(1) In general.