All IRC Regulations

56 results for "1502"

Showing top 56 matches in Treasury Regulations.

§ 1.1502-0
Effective/applicability dates.
§ 1.1502-1
Definitions.
§ 1.1502-100
Corporations exempt from tax.
§ 1.1502-11
Consolidated taxable income.
§ 1.1502-12
Separate taxable income.
§ 1.1502-13
Intercompany transactions.
§ 1.1502-14Z
Application of opportunity zone rules to members of a consolidated group.
§ 1.1502-15
SRLY limitation on built-in losses.
§ 1.1502-16
Mine exploration expenditures.
§ 1.1502-17
Methods of accounting.
§ 1.1502-19
Excess loss accounts.
§ 1.1502-2
Computation of tax liability.
§ 1.1502-21
Net operating losses.
§ 1.1502-22
Consolidated capital gain and loss.
§ 1.1502-23
Consolidated net section 1231 gain or loss.
§ 1.1502-24
Consolidated charitable contributions deduction.
§ 1.1502-26
Consolidated dividends received deduction.
§ 1.1502-28
Consolidated section 108.
§ 1.1502-3
Consolidated tax credits.
§ 1.1502-30
Stock basis after certain triangular reorganizations.
§ 1.1502-31
Stock basis after a group structure change.
§ 1.1502-32
Investment adjustments.
§ 1.1502-33
Earnings and profits.
§ 1.1502-34
Special aggregate stock ownership rules.
§ 1.1502-35
Transfers of subsidiary stock and deconsolidations of subsidiaries.
§ 1.1502-36
Unified loss rule.
§ 1.1502-4
Consolidated foreign tax credit.
§ 1.1502-43
Consolidated accumulated earnings tax.
§ 1.1502-44
Percentage depletion for independent producers and royalty owners.
§ 1.1502-45
Limitation on losses to amount at risk.
§ 1.1502-47
Consolidated returns by life-nonlife groups.
§ 1.1502-5
Estimated tax.
§ 1.1502-50
Consolidated section 250.
§ 1.1502-51
Consolidated section 951A.
§ 1.1502-55
Computation of alternative minimum tax of consolidated groups.
§ 1.1502-59A
Application of section 59A to consolidated groups.
§ 1.1502-6
Liability for tax.
§ 1.1502-68
Additional first year depreciation deduction for property acquired and placed in service after September 27, 2017.
§ 1.1502-75
Filing of consolidated returns.
§ 1.1502-76
Taxable year of members of group.
§ 1.1502-77
Agent for the group.
§ 1.1502-77A
Common parent agent for subsidiaries applicable for consolidated return years beginning before June 28, 2002.
§ 1.1502-77B
Agent for the group applicable for consolidated return years beginning on or after June 28, 2002, and before April 1, 2015.
§ 1.1502-78
Tentative carryback adjustments.
§ 1.1502-79
Separate return years.
§ 1.1502-80
Applicability of other provisions of law.
§ 1.1502-9
Consolidated overall foreign losses, separate limitation losses, and overall domestic losses.
§ 1.1502-90
Table of contents.
§ 1.1502-91
Application of section 382 with respect to a consolidated group.
§ 1.1502-92
Ownership change of a loss group or a loss subgroup.
§ 1.1502-93
Consolidated section 382 limitation (or subgroup section 382 limitation).
§ 1.1502-94
Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group.
§ 1.1502-95
Rules on ceasing to be a member of a consolidated group (or loss subgroup).
§ 1.1502-96
Miscellaneous rules.
§ 1.1502-98
Coordination with sections 383 and 163(j).
§ 1.1502-99
Effective/applicability dates.