1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Topic - Regulations Applying Section 382 With Respect to Testing Dates (and Corporations Joining or Leaving Consolidated Groups) Before June 25, 1999
  6. 26 CFR § 1.1502-97A
26 CFR § 1.1502-97A
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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§ 1.1502-96A Miscellaneous rules generally applicable for testing dates before June 25, 1999
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§ 1.1502-98A Coordination with section 383 generally applicable for testing dates (or members joining or leaving a group) before June 25, 1999

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