All IRC Regulations

8 results for "58"

Showing top 8 matches in Treasury Regulations.

§ 1.58-2
General rules for conduit entities; partnerships and partners.
§ 1.58-3
Estates and trusts.
§ 1.58-3T
Treatment of non-alternative tax itemized deductions by trusts and estates and their beneficiaries in taxable years beginning after December 31, 1982 (temporary).
§ 1.58-4
Electing small business corporations.
§ 1.58-5
Common trust funds.
§ 1.58-6
Regulated investment companies; real estate investment trusts.
§ 1.58-7
Tax preferences attributable to foreign sources; preferences other than capital gains and stock options.
§ 1.58-8
Capital gains and stock options.