26 CFR Topic
Regulations Applicable to Taxable Years Before January 1, 1997
June 25, 2020
§
1.1502-15A
Limitations on the allowance of built-in deductions for consolidated return years beginning before January 1, 1997
§
1.1502-21A
Consolidated net operating loss deduction generally applicable for consolidated return years beginning before January 1, 1997
§
1.1502-22A
Consolidated net capital gain or loss generally applicable for consolidated return years beginning before January 1, 1997
§
1.1502-23A
Consolidated net section 1231 gain or loss generally applicable for consolidated return years beginning before January 1, 1997
§
1.1502-41A
Determination of consolidated net long-term capital gain and consolidated net short-term capital loss generally applicable for consolidated return years beginning before January 1, 1997
§
1.1502-59A
Application of section 59A to consolidated groups
§
1.1502-79A
Separate return years generally applicable for consolidated return years beginning before January 1, 1997
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