1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. 26 CFR Topic
26 CFR Topic
Dual Consolidated Losses Incurred in Taxable Years Beginning Before October 1, 1992
June 25, 2020
CFR
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Topic Regulations Applying Section 382 With Respect to Testing Dates (and Corporations Joining or Leaving Consolidated Groups) Before June 25, 1999
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§ 1.1551-1 Disallowance of surtax exemption and accumulated earnings credit

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