All IRC Regulations

7 results for "547"

Showing top 7 matches in Treasury Regulations.

§ 1.547-1
General rule.
§ 1.547-2
Requirements for deficiency dividends.
§ 1.547-3
Claim for credit or refund.
§ 1.547-4
Effect on dividends paid deduction.
§ 1.547-5
Deduction denied in case of fraud or wilful failure to file timely return.
§ 1.547-6
Suspension of statute of limitations and stay of collection.
§ 1.547-7
Effective date.