All IRC Regulations

6 results for "481"

Showing top 6 matches in Treasury Regulations.

§ 1.481-1
Adjustments in general.
§ 1.481-2
Limitation on tax.
§ 1.481-3
Adjustments attributable to pre-1954 years where change was not initiated by taxpayer.
§ 1.481-4
Adjustments taken into account with consent.
§ 1.481-5
Eligible terminated S corporation.
§ 1.481-6
Effective dates; applicability dates.