7 results for "818"

Showing top 7 matches in Treasury Regulations.

§ 1.818-1
Taxable years affected.
§ 1.818-2
Accounting provisions.
§ 1.818-3
Amortization of premium and accrual of discount.
§ 1.818-5
Short taxable years.
§ 1.818-6
Transitional rule for change in method of accounting.
§ 1.818-7
Denial of double deductions.
§ 1.818-8
Special rules relating to consolidated returns and certain capital losses.