All IRC Regulations

9 results for "4965"

Showing top 9 matches in Treasury Regulations.

§ 53.4965-1
Overview.
§ 53.4965-2
Covered tax-exempt entities.
§ 53.4965-3
Prohibited tax shelter transactions.
§ 53.4965-4
Definition of tax-exempt party to a prohibited tax shelter transaction.
§ 53.4965-5
Entity managers and related definitions.
§ 53.4965-6
Meaning of “knows or has reason to know”.
§ 53.4965-7
Taxes on prohibited tax shelter transactions.
§ 53.4965-8
Definition of net income and proceeds and standard for allocating net income or proceeds to various periods.
§ 53.4965-9
Effective/applicability dates.