All IRC Regulations

19 results for "987"

Showing top 19 matches in Treasury Regulations.

§ 1.987-0
Table of contents.
§ 1.987-1
Scope, definitions, and special rules.
§ 1.987-10
Transition rules.
§ 1.987-11
Suspended section 987 loss relating to certain elections; loss-to-the-extent-of-gain rule.
§ 1.987-12
Deferral of section 987 gain or loss.
§ 1.987-13
Suspended section 987 loss upon terminations.
§ 1.987-14
Section 987 hedging transactions.
§ 1.987-15
Applicability date.
§ 1.987-2
Attribution of items to eligible QBUs; definition of a transfer and related rules.
§ 1.987-3
Determination of section 987 taxable income or loss of an owner of a section 987 QBU.
§ 1.987-3T
Determination of section 987 taxable income or loss of an owner of a section 987 QBU (temporary).
§ 1.987-4
Determination of net unrecognized section 987 gain or loss of a section 987 QBU.
§ 1.987-5
Recognition of section 987 gain or loss.
§ 1.987-6
Character and source of section 987 gain or loss.
§ 1.987-6T
Character and source of section 987 gain or loss (temporary).
§ 1.987-7
Application of the section 987 regulations to partnerships and S corporations.
§ 1.987-8
Termination of a section 987 QBU.
§ 1.987-8T
Termination of a section 987 QBU (temporary).
§ 1.987-9
Recordkeeping requirements.