All IRC Regulations

7 results for "47"

Showing top 7 matches in Treasury Regulations.

§ 1.47-1
Recomputation of credit allowed by section 38.
§ 1.47-2
“Disposition” and “cessation”.
§ 1.47-3
Exceptions to the application of § 1.47-1.
§ 1.47-4
Electing small business corporation.
§ 1.47-5
Estates and trusts.
§ 1.47-6
Partnerships.
§ 1.47-7
Rehabilitation credit allocated over a 5-year period.