Special Taxes and Taxpayers
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.1502-43 Consolidated accumulated earnings tax.
- § 1.1502-44 Percentage depletion for independent producers and royalty owners.
- § 1.1502-45 Limitation on losses to amount at risk.
- § 1.1502-47 Consolidated returns by life-nonlife groups.
- § 1.1502-50 Consolidated section 250.
- § 1.1502-51 Consolidated section 951A.
- § 1.1502-55 Computation of alternative minimum tax of consolidated groups.
- § 1.1502-59A Application of section 59A to consolidated groups.
- § 1.1502-68 Additional first year depreciation deduction for property acquired and…
Get a plain-English answer with a citation back to this text.
Ask AI about this code