20 results for "987"

§ 1.987-0

Table of contents.

§ 1.987-1

Scope, definitions, and special rules.

§ 1.987-1T

Scope, definitions, and special rules (temporary).

§ 1.987-2

Attribution of items to eligible QBUs; definition of a transfer and related rules.

§ 1.987-3

Determination of section 987 taxable income or loss of an owner of a section 987 QBU.

§ 1.987-3T

Determination of section 987 taxable income or loss of an owner of a section 987 QBU (temporary).

§ 1.987-4

Determination of net unrecognized section 987 gain or loss of a section 987 QBU.

§ 1.987-5

Recognition of section 987 gain or loss.

§ 1.987-6

Character and source of section 987 gain or loss.

§ 1.987-6T

Character and source of section 987 gain or loss (temporary).

§ 1.987-7

Application of the section 987 regulations to partnerships and S corporations.

§ 1.987-8

Termination of a section 987 QBU.

§ 1.987-8T

Termination of a section 987 QBU (temporary).

§ 1.987-9

Recordkeeping requirements.

§ 1.987-10

Transition rules.

§ 1.987-11

Suspended section 987 loss relating to certain elections; loss-to-the-extent-of-gain rule.

§ 1.987-12

Deferral of section 987 gain or loss.

§ 1.987-13

Suspended section 987 loss upon terminations.

§ 1.987-14

Section 987 hedging transactions.

§ 1.987-15

Applicability date.