All IRC Regulations

12 results for "108"

Showing top 12 matches in Treasury Regulations.

§ 1.108-2
Acquisition of indebtedness by a person related to the debtor.
§ 1.108-3
Intercompany losses and deductions.
§ 1.108-4
Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code .
§ 1.108-5
Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
§ 1.108-6
Limitations on the exclusion of income from the discharge of qualified real property business indebtedness.
§ 1.108-7
Reduction of attributes.
§ 1.108-8
Indebtedness satisfied by partnership interest.
§ 1.108-9
Application of the bankruptcy and the insolvency provisions of section 108 to grantor trusts and disregarded entities.
§ 1.108(i)-0
Definitions and effective/applicability dates.
§ 1.108(i)-1
Deferred discharge of indebtedness income and deferred original issue discount deductions of C corporations.
§ 1.108(i)-2
Application of section 108(i) to partnerships and S corporations.
§ 1.108(i)-3
Rules for the deduction of OID.