All IRC Regulations

7 results for "1061"

Showing top 7 matches in Treasury Regulations.

§ 1.1061-0
Table of contents.
§ 1.1061-1
Section 1061 definitions.
§ 1.1061-2
Applicable partnership interests and applicable trades or businesses.
§ 1.1061-3
Exceptions to the definition of an API.
§ 1.1061-4
Section 1061 computations.
§ 1.1061-5
Section 1061(d) transfers to related persons.
§ 1.1061-6
Reporting rules.