26 CFR Topic
Changes To Effectuate F.C.C. Policy
June 25, 2020
§
1.1071-1
Gain from sale or exchange to effectuate policies of Federal Communications Commission
§
1.1071-2
Nature and effect of election
§
1.1071-3
Reduction of basis of property pursuant to election under section 1071
§
1.1071-4
Manner of election
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