All IRC Regulations

8 results for "1312"

Showing top 8 matches in Treasury Regulations.

§ 1.1312-1
Double inclusion of an item of gross income.
§ 1.1312-2
Double allowance of a deduction or credit.
§ 1.1312-3
Double exclusion of an item of gross income.
§ 1.1312-4
Double disallowance of a deduction or credit.
§ 1.1312-5
Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs.
§ 1.1312-6
Correlative deductions and credits for certain related corporations.
§ 1.1312-7
Basis of property after erroneous treatment of a prior transaction.
§ 1.1312-8
Law applicable in determination of error.