All IRC Regulations

8 results for "996"

Showing top 8 matches in Treasury Regulations.

§ 1.996-1
Rules for actual distributions and certain deemed distributions.
§ 1.996-2
Ordering rules for losses.
§ 1.996-3
Divisions of earnings and profits.
§ 1.996-4
Subsequent effect of previous disposition of DISC stock.
§ 1.996-5
Adjustment to basis.
§ 1.996-6
Effectively connected income.
§ 1.996-7
Carryover of DISC tax attributes.
§ 1.996-8
Effect of carryback of capital loss or net operating loss to prior DISC taxable year.