26 CFR Topic
Tax Surcharge
June 25, 2020
§
1.52-1
Trades or businesses that are under common control
§
1.52-2
Adjustments for acquisitions and dispositions
§
1.52-3
Limitations with respect to certain persons
§
1.53-1
Limitation based on amount of tax
§
1.53-2
Carryback and carryover of unused credit
§
1.53-3
Separate rule for pass-through of jobs credit
§
1.55-1
Alternative minimum taxable income
§
1.56-0
Table of contents to §1.56-1, adjustment for book income of corporations
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