All IRC Regulations

9 results for "514"

Showing top 9 matches in Treasury Regulations.

§ 1.514(a)-1
Unrelated debt-financed income and deductions.
§ 1.514(a)-2
Business lease rents and deductions for taxable years beginning before January 1, 1970.
§ 1.514(b)-1
Definition of debt-financed property.
§ 1.514(c)-1
Acquisition indebtedness.
§ 1.514(c)-2
Permitted allocations under section 514(c)(9)(E).
§ 1.514(d)-1
Basis of debt-financed property acquired in corporate liquidation.
§ 1.514(e)-1
Allocation rules.
§ 1.514(f)-1
Definition of business lease.
§ 1.514(g)-1
Business lease indebtedness.