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Treasury Regulations (26 C.F.R.)

26 CFR § 1.1400Z2(e)-1

[Reserved]

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In this part (40 sections)
  1. 1.1382-5 · Taxable income of cooperatives; products marketed under…
  2. 1.1382-6 · Taxable income of cooperatives; treatment of earnings…
  3. 1.1382-7 · Special rules applicable to cooperative associations exempt…
  4. 1.1383-1 · Computation of tax where cooperative redeems nonqualified…
  5. 1.1385-1 · Amounts includible in patron's gross income.
  6. 1.1388-1 · Definitions and special rules.
  7. 1.1394-0 · Table of contents.
  8. 1.1394-1 · Enterprise zone facility bonds.
  9. 1.1396-1 · Qualified zone employees.
  10. 1.1397E-1 · Qualified zone academy bonds.
  11. 1.1398-1 · Treatment of passive activity losses and passive activity…
  12. 1.1398-2 · Treatment of section 465 losses in individuals' title 11…
  13. 1.1398-3 · Treatment of section 121 exclusion in individuals' title 11…
  14. 1.1400L(b)-1 · Additional first year depreciation deduction for…
  15. 1.1400Z2-0 · Table of Contents.
  16. 1.1400Z2(a)-1 · Deferring tax on capital gains by investing in…
  17. 1.1400Z2(b)-1 · Inclusion of gains that have been deferred under…
  18. 1.1400Z2(c)-1 · Investments held for at least 10 years.
  19. 1.1400Z2(d)-1 · Qualified opportunity funds and qualified opportunity…
  20. 1.1400Z2(d)-2 · Qualified opportunity zone business property.
  21. 1.1400Z2(e)-1 · [Reserved]
  22. 1.1400Z2(f)-1 · Administrative rules- penalties, anti-abuse, etc.
  23. 1.1401-1 · Tax on self-employment income.
  24. 1.1402(a)-1 · Definition of net earnings from self-employment.
  25. 1.1402(a)-2 · Computation of net earnings from self-employment.
  26. 1.1402(a)-3 · Special rules for computing net earnings from…
  27. 1.1402(a)-4 · Rentals from real estate.
  28. 1.1402(a)-5 · Dividends and interest.
  29. 1.1402(a)-6 · Gain or loss from disposition of property.
  30. 1.1402(a)-7 · Net operating loss deduction.
  31. 1.1402(a)-8 · Community income.
  32. 1.1402(a)-9 · Puerto Rico.
  33. 1.1402(a)-10 · Personal exemption deduction.
  34. 1.1402(a)-11 · Ministers and members of religious orders.
  35. 1.1402(a)-12 · Continental shelf and certain possessions of the United…
  36. 1.1402(a)-13 · Income from agricultural activity.
  37. 1.1402(a)-14 · Options available to farmers in computing net earnings…
  38. 1.1402(a)-15 · Options available to farmers in computing net earnings…
  39. 1.1402(a)-16 · Exercise of option.
  40. 1.1402(a)-17 · Retirement payments to retired partners.
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