14 results for "382"

§ 1.382-1

Table of contents.

§ 1.382-1T

Table of contents (temporary).

§ 1.382-2

General rules for ownership change.

§ 1.382-2T

Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary).

§ 1.382-3

Definitions and rules relating to a 5-percent shareholder.

§ 1.382-4

Constructive ownership of stock.

§ 1.382-5

Section 382 limitation.

§ 1.382-6

Allocation of income and loss to periods before and after the change date for purposes of section 382.

§ 1.382-7

Built-in gains and losses.

§ 1.382-8

Controlled groups.

§ 1.382-9

Special rules under section 382 for corporations under the jurisdiction of a court in a title 11 or similar case.

§ 1.382-10

Special rules for determining time and manner of acquisition of an interest in a loss corporation.

§ 1.382-11

Reporting requirements.

§ 1.382-12

Determination of adjusted Federal long-term rate.