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]

§ 1.1502-97 Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]

Last amended: 2026-04-13