1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Topic - Administrative Provisions and Other Rules
  6. 26 CFR § 1.1502-97
26 CFR § 1.1502-97
Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]
June 25, 2020
CFR
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§ 1.1502-100 Corporations exempt from tax

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