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Treasury Regulations (26 C.F.R.)

26 CFR § 1.468B-8

Contingent-at-closing escrows. [Reserved]

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In this part (40 sections)
  1. 1.467-9 · Effective/applicability dates and automatic method changes…
  2. 1.468A-0 · Nuclear decommissioning costs; table of contents.
  3. 1.468A-1 · Nuclear decommissioning costs; general rules.
  4. 1.468A-2 · Treatment of electing taxpayer.
  5. 1.468A-3 · Ruling amount.
  6. 1.468A-4 · Treatment of nuclear decommissioning fund.
  7. 1.468A-5 · Nuclear decommissioning fund—miscellaneous provisions.
  8. 1.468A-6 · Disposition of an interest in a nuclear power plant.
  9. 1.468A-7 · Manner of and time for making election.
  10. 1.468A-8 · Special transfers to qualified funds pursuant to section…
  11. 1.468A-9 · Applicability dates.
  12. 1.468B · Designated settlement funds.
  13. 1.468B-0 · Table of contents.
  14. 1.468B-1 · Qualified settlement funds.
  15. 1.468B-2 · Taxation of qualified settlement funds and related…
  16. 1.468B-3 · Rules applicable to the transferor.
  17. 1.468B-4 · Taxability of distributions to claimants.
  18. 1.468B-5 · Effective dates and transition rules applicable to qualified…
  19. 1.468B-6 · Escrow accounts, trusts, and other funds used during…
  20. 1.468B-7 · Pre-closing escrows.
  21. 1.468B-8 · Contingent-at-closing escrows. [Reserved]
  22. 1.468B-9 · Disputed ownership funds.
  23. 1.469-0 · Table of contents.
  24. 1.469-1 · General rules.
  25. 1.469-1T · General rules (temporary).
  26. 1.469-2 · Passive activity loss.
  27. 1.469-2T · Passive activity loss (temporary).
  28. 1.469-3 · Passive activity credit.
  29. 1.469-3T · Passive activity credit (temporary).
  30. 1.469-4 · Definition of activity.
  31. 1.469-4T · Definition of activity (temporary).
  32. 1.469-5 · Material participation.
  33. 1.469-5T · Material participation (temporary).
  34. 1.469-6 · Treatment of losses upon certain dispositions. [Reserved]
  35. 1.469-7 · Treatment of self-charged items of interest income and…
  36. 1.469-8 · Application of section 469 to trust, estates, and their…
  37. 1.469-9 · Rules for certain rental real estate activities.
  38. 1.469-10 · Application of section 469 to publicly traded partnerships.
  39. 1.469-11 · Applicability date and transition rules.
  40. 1.471-1 · Need for inventories.
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