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Treasury Regulations (26 C.F.R.)

26 CFR § 1.245A-1 - 1.245A-4

§§ 1.245A-1-1.245A-4 [Reserved]

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In this part (40 sections)
  1. 1.213-1 · Medical, dental, etc., expenses.
  2. 1.215-1 · Periodic alimony, etc., payments.
  3. 1.215-1T · Alimony, etc., payments (temporary).
  4. 1.216-1 · Amounts representing taxes and interest paid to cooperative…
  5. 1.216-2 · Treatment as property subject to depreciation.
  6. 1.217-1 · Deduction for moving expenses paid or incurred in taxable…
  7. 1.217-2 · Deduction for moving expenses paid or incurred in taxable…
  8. 1.219-1 · Deduction for retirement savings.
  9. 1.219-2 · Definition of active participant.
  10. 1.221-1 · Deduction for interest paid on qualified education loans…
  11. 1.221-2 · Deduction for interest due and paid on qualified education…
  12. 1.224-1 · Qualified tips.
  13. 1.241-1 · Allowance of special deductions.
  14. 1.242-1 · Deduction for partially tax-exempt interest.
  15. 1.243-1 · Deduction for dividends received by corporations.
  16. 1.243-2 · Special rules for certain distributions.
  17. 1.243-3 · Certain dividends from foreign corporations.
  18. 1.243-4 · Qualifying dividends.
  19. 1.243-5 · Effect of election.
  20. 1.245-1 · Dividends received from certain foreign corporations.
  21. 1.245A-1 - 1.245A-4 · §§ 1.245A-1-1.245A-4 [Reserved]
  22. 1.245A-5 · Limitation of section 245A deduction and section 954(c)(6)…
  23. 1.245A-6 · Coordination of extraordinary disposition and disqualified…
  24. 1.245A-7 · Coordination rules for simple cases.
  25. 1.245A-8 · Coordination rules for complex cases.
  26. 1.245A-9 · Other rules and definitions.
  27. 1.245A-10 · Examples.
  28. 1.245A-11 · Applicability dates.
  29. 1.245A(d)-1 · (d)-1 Disallowance of foreign tax credit or deduction.
  30. 1.245A(e)-1 · (e)-1 Special rules for hybrid dividends.
  31. 1.246-1 · Deductions not allowed for dividends from certain…
  32. 1.246-2 · Limitation on aggregate amount of deductions.
  33. 1.246-3 · Exclusion of certain dividends.
  34. 1.246-4 · Dividends from a DISC or former DISC.
  35. 1.246-5 · Reduction of holding periods in certain situations.
  36. 1.247-1 · Deduction for dividends paid on preferred stock of public…
  37. 1.248-1 · Election to amortize organizational expenditures.
  38. 1.249-1 · Limitation on deduction of bond premium on repurchase.
  39. 1.250-0 · Table of contents.
  40. 1.250-1 · Introduction.
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