Computation of Separate Taxable Income
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 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.
- § 1.1502-19 Excess loss accounts.
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