Federal (United States) · Cfr annual
Regulations Applicable to Taxable Years Before January 1, 1997
9 sections
9 sections
- 26 C.F.R. § 1.1502-15ALimitations on the allowance of built-in deductions for consolidated return years beginning before January 1, 1997.Superseded
- 26 C.F.R. § 1.1502-21AConsolidated net operating loss deduction generally applicable for consolidated return years beginning before January 1, 1997.Superseded
- 26 C.F.R. § 1.1502-22AConsolidated net capital gain or loss generally applicable for consolidated return years beginning before January 1, 1997.Superseded
- 26 C.F.R. § 1.1502-23AConsolidated net section 1231 gain or loss generally applicable for consolidated return years beginning before January 1, 1997.Superseded
- 26 C.F.R. § 1.1502-41ADetermination of consolidated net long-term capital gain and consolidated net short-term capital loss generally applicable for consolidated return years beginning before January 1, 1997.Superseded
- 26 C.F.R. § 1.1502-79ASeparate return years generally applicable for consolidated return years beginning before January 1, 1997.Superseded
- 26 C.F.R. § 1.1503-2ADual consolidated loss.Superseded
- 26 C.F.R. § 1.1551-1Disallowance of surtax exemption and accumulated earnings credit.Superseded
- 26 C.F.R. § 1.1552-1Earnings and profits.Superseded