26 CFR Topic
Computation of Consolidated Items
June 25, 2020
§
1.1502-21
Net operating losses
§
1.1502-21T
Net operating losses (temporary)
§
1.1502-22
Consolidated capital gain and loss
§
1.1502-23
Consolidated net section 1231 gain or loss
§
1.1502-24
Consolidated charitable contributions deduction
§
1.1502-26
Consolidated dividends received deduction
§
1.1502-27
Consolidated section 247 deduction
§
1.1502-28
Consolidated section 108
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