All IRC Regulations

12 results for "1374"

Showing top 12 matches in Treasury Regulations.

§ 1.1374-0
Table of contents.
§ 1.1374-1
General rules and definitions.
§ 1.1374-1A
Tax imposed on certain capital gains.
§ 1.1374-2
Net recognized built-in gain.
§ 1.1374-3
Net unrealized built-in gain.
§ 1.1374-4
Recognized built-in gain or loss.
§ 1.1374-5
Loss carryforwards.
§ 1.1374-6
Credits and credit carryforwards.
§ 1.1374-7
Inventory.
§ 1.1374-8
Section 1374(d)(8) transactions.
§ 1.1374-9
Anti-stuffing rule.
§ 1.1374-10
Effective date and additional rules.