Rules Relating to Individuals' Title 11 Cases
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.1398-1 Treatment of passive activity losses and passive activity credits in…
- § 1.1398-2 Treatment of section 465 losses in individuals' title 11 cases.
- § 1.1398-3 Treatment of section 121 exclusion in individuals' title 11 cases.
- § 1.1400L(b)-1 Additional first year depreciation deduction for qualified New York…
- § 1.1400Z2-0 Table of Contents.
- § 1.1400Z2(a)-1 Deferring tax on capital gains by investing in opportunity zones.
- § 1.1400Z2(b)-1 Inclusion of gains that have been deferred under section 1400Z-2(a).
- § 1.1400Z2(c)-1 Investments held for at least 10 years.
- § 1.1400Z2(d)-1 Qualified opportunity funds and qualified opportunity zone businesses.
- § 1.1400Z2(d)-2 Qualified opportunity zone business property.
- § 1.1400Z2(e)-1 [Reserved]
- § 1.1400Z2(f)-1 Administrative rules- penalties, anti-abuse, etc.
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