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7 results for "1254"

Showing top 7 matches in Treasury Regulations.

§ 1.1254-0
Table of contents for section 1254 recapture rules.
§ 1.1254-1
Treatment of gain from disposition of natural resource recapture property.
§ 1.1254-2
Exceptions and limitations.
§ 1.1254-3
Section 1254 costs immediately after certain acquisitions.
§ 1.1254-4
Special rules for S corporations and their shareholders.
§ 1.1254-5
Special rules for partnerships and their partners.
§ 1.1254-6
Effective/applicability date.