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6 results for "1245"

Showing top 6 matches in Treasury Regulations.

§ 1.1245-1
General rule for treatment of gain from dispositions of certain depreciable property.
§ 1.1245-2
Definition of recomputed basis.
§ 1.1245-3
Definition of section 1245 property.
§ 1.1245-4
Exceptions and limitations.
§ 1.1245-5
Adjustments to basis.
§ 1.1245-6
Relation of section 1245 to other sections.