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Treasury Regulations (26 C.F.R.)

26 CFR § 1.1502-97

Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]

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In this part (40 sections)
  1. 1.1502-45 · Limitation on losses to amount at risk.
  2. 1.1502-47 · Consolidated returns by life-nonlife groups.
  3. 1.1502-50 · Consolidated section 250.
  4. 1.1502-51 · Consolidated section 951A.
  5. 1.1502-55 · Computation of alternative minimum tax of consolidated…
  6. 1.1502-59A · Application of section 59A to consolidated groups.
  7. 1.1502-68 · Additional first year depreciation deduction for property…
  8. 1.1502-75 · Filing of consolidated returns.
  9. 1.1502-76 · Taxable year of members of group.
  10. 1.1502-77 · Agent for the group.
  11. 1.1502-78 · Tentative carryback adjustments.
  12. 1.1502-79 · Separate return years.
  13. 1.1502-80 · Applicability of other provisions of law.
  14. 1.1502-90 · Table of contents.
  15. 1.1502-91 · Application of section 382 with respect to a consolidated…
  16. 1.1502-92 · Ownership change of a loss group or a loss subgroup.
  17. 1.1502-93 · Consolidated section 382 limitation (or subgroup section…
  18. 1.1502-94 · Coordination with section 382 and the regulations…
  19. 1.1502-95 · Rules on ceasing to be a member of a consolidated group (or…
  20. 1.1502-96 · Miscellaneous rules.
  21. 1.1502-97 · Special rules under section 382 for members under the…
  22. 1.1502-98 · Coordination with sections 383 and 163(j).
  23. 1.1502-99 · Effective/applicability dates.
  24. 1.1502-100 · Corporations exempt from tax.
  25. 1.1503-1 · Computation and payment of tax.
  26. 1.1503(d)-0 · (d)-0 Table of contents.
  27. 1.1503(d)-1 · (d)-1 Definitions, special rules, and filings.
  28. 1.1503(d)-2 · (d)-2 Domestic use.
  29. 1.1503(d)-3 · (d)-3 Foreign use.
  30. 1.1503(d)-4 · (d)-4 Domestic use limitation and related operating rules.
  31. 1.1503(d)-5 · (d)-5 Attribution of items and basis adjustments.
  32. 1.1503(d)-6 · (d)-6 Exceptions to the domestic use limitation rule.
  33. 1.1503(d)-7 · (d)-7 Examples.
  34. 1.1503(d)-8 · (d)-8 Applicability dates.
  35. 1.1504-0 · Outline of provisions.
  36. 1.1504-1 · Definitions.
  37. 1.1504-2 · [Reserved]
  38. 1.1504-3 · Treatment of stock in a QOF C corporation for purposes of…
  39. 1.1504-4 · Treatment of warrants, options, convertible obligations, and…
  40. 1.1502-77A · Common parent agent for subsidiaries applicable for…
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