All IRC Regulations

10 results for "59A"

Showing top 10 matches in Treasury Regulations.

§ 1.59A-0
Table of contents.
§ 1.59A-1
Base erosion and anti-abuse tax.
§ 1.59A-2
Applicable taxpayer.
§ 1.59A-3
Base erosion payments and base erosion tax benefits.
§ 1.59A-4
Modified taxable income.
§ 1.59A-5
Base erosion minimum tax amount.
§ 1.59A-6
Qualified derivative payment.
§ 1.59A-7
Application of base erosion and anti-abuse tax to partnerships.
§ 1.59A-9
Anti-abuse and recharacterization rules.
§ 1.59A-10
Applicability date.