29 results for "381"

§ 1.381(a)-1

General rule relating to carryovers in certain corporate acquisitions.

§ 1.381(b)-1

Operating rules applicable to carryovers in certain corporate acquisitions.

§ 1.381(c)(1)-1

Net operating loss carryovers in certain corporate acquisitions.

§ 1.381(c)(1)-2

Net operating loss carryovers; two or more dates of distribution or transfer in the taxable year.

§ 1.381(c)(10)-1

Deferred exploration and development expenditures.

§ 1.381(c)(11)-1

Contributions to pension plan, employees' annuity plans, and stock bonus and profit-sharing plans.

§ 1.381(c)(12)-1

Recovery of bad debts, prior taxes, or delinquency amounts.

§ 1.381(c)(13)-1

Involuntary conversions.

§ 1.381(c)(14)-1

Dividend carryover to personal holding company.

§ 1.381(c)(15)-1

Indebtedness of certain personal holding companies.

§ 1.381(c)(16)-1

Obligations of distributor or transferor corporation.

§ 1.381(c)(17)-1

Deficiency dividend of personal holding company.

§ 1.381(c)(18)-1

Depletion on extraction of ores or minerals from the waste or residue of prior mining.

§ 1.381(c)(19)-1

Charitable contribution carryovers in certain acquisitions.

§ 1.381(c)(2)-1

Earnings and profits.

§ 1.381(c)(20)-1

Carryforward of disallowed business interest.

§ 1.381(c)(21)-1

Pre-1954 adjustments resulting from change in method of accounting.

§ 1.381(c)(22)-1

Successor life insurance company.

§ 1.381(c)(23)-1

Investment credit carryovers in certain corporate acquisitions.

§ 1.381(c)(24)-1

Work incentive program credit carryovers in certain corporate acquisitions.

§ 1.381(c)(25)-1

Deficiency dividend of a qualified investment entity.

§ 1.381(c)(26)-1

Credit for employment of certain new employees.

§ 1.381(c)(3)-1

Capital loss carryovers.

§ 1.381(c)(4)-1

Method of accounting.

§ 1.381(c)(5)-1

Inventory method.

§ 1.381(c)(6)-1

Depreciation method.

§ 1.381(c)(8)-1

Installment method.

§ 1.381(c)(9)-1

Amortization of bond discount or premium.

§ 1.381(d)-1

Operations loss carryovers of life insurance companies.