26 CFR Topic
Computation of Separate Taxable Income
June 25, 2020
§
1.1502-12
Separate taxable income
§
1.1502-13
Intercompany transactions
§
1.1502-14Z
Application of opportunity zone rules to members of a consolidated group
§
1.1502-15
SRLY limitation on built-in losses
§
1.1502-16
Mine exploration expenditures
§
1.1502-17
Methods of accounting
§
1.1502-18
Inventory adjustment
§
1.1502-19
Excess loss accounts
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