• § 301.7701-1 - Classification of organizations for federal tax purposes.

• § 301.7701-2 - Business entities; definitions.

• § 301.7701-3 - Classification of certain business entities.

• § 301.7701-4 - Trusts.

• § 301.7701-5 - Domestic and foreign business entities.

• § 301.7701-6 - Definitions; person, fiduciary.

• § 301.7701-7 - Trusts—domestic and foreign.

• § 301.7701-8 - Military or naval forces and Armed Forces of the United States.

• § 301.7701-9 - Secretary or his delegate.

• § 301.7701-10 - District director.

• § 301.7701-11 - Social security number.

• § 301.7701-12 - Employer identification number.

• § 301.7701-13 - Pre-1970 domestic building and loan association.

• § 301.7701-13A - Post-1969 domestic building and loan association.

• § 301.7701-14 - Cooperative bank.

• § 301.7701-15 - Tax return preparer.

• § 301.7701-16 - Other terms.

• § 301.7701-17T - Collective-bargaining plans and agreements (temporary).

• § 301.7701-18 - Definitions; spouse, husband and wife, husband, wife, marriage.

• § 301.7701(b)-0 - Outline of regulation provision for section 7701(b)-1 through (b)-9.

• § 301.7701(b)-1 - Resident alien.

• § 301.7701(b)-2 - Closer connection exception.

• § 301.7701(b)-3 - Days of presence in the United States that are excluded for purposes of section 7701(b).

• § 301.7701(b)-4 - Residency time periods.

• § 301.7701(b)-5 - Coordination with section 877.

• § 301.7701(b)-6 - Taxable year.

• § 301.7701(b)-7 - Coordination with income tax treaties.

• § 301.7701(b)-8 - Procedural rules.

• § 301.7701(b)-9 - Effective/applicability dates of §through 301.7701(b)-7.

• § 301.7701(i)-0 - Outline of taxable mortgage pool provisions.

• § 301.7701(i)-1 - Definition of a taxable mortgage pool.

• § 301.7701(i)-2 - Special rules for portions of entities.

• § 301.7701(i)-3 - Effective dates and duration of taxable mortgage pool classification.

• § 301.7701(i)-4 - Special rules for certain entities.

• § 301.7704-2 - Transition provisions.

• § 301.7705-1 - Certified professional employer organization.

• § 301.7705-2 - CPEO certification process.