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9 results for "672"

Showing top 9 matches in Treasury Regulations.

§ 1.672(a)-1
Definition of adverse party.
§ 1.672(b)-1
Nonadverse party.
§ 1.672(c)-1
Related or subordinate party.
§ 1.672(d)-1
Power subject to condition precedent.
§ 1.672(f)-1
Foreign persons not treated as owners.
§ 1.672(f)-2
Certain foreign corporations.
§ 1.672(f)-3
Exceptions to general rule.
§ 1.672(f)-4
Recharacterization of purported gifts.
§ 1.672(f)-5
Special rules.