All IRC Regulations

8 results for "267"

Showing top 8 matches in Treasury Regulations.

§ 1.267(a)-1
Deductions disallowed.
§ 1.267(a)-2T
Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).
§ 1.267(a)-3
Deduction of amounts owed to related foreign persons.
§ 1.267(b)-1
Relationships.
§ 1.267(c)-1
Constructive ownership of stock.
§ 1.267(d)-1
Amount of gain where loss previously disallowed.
§ 1.267(d)-2
Effective/applicability dates.
§ 1.267(f)-1
Controlled groups.