 |
Code of Federal Regulations (Last Updated: November 8, 2024) |
 |
Title 26 - Internal Revenue |
|
|
Chapter I - Internal Revenue Service, Department of the Treasury |
|
|
SubChapter A - Income Tax |
|
|
Part 5 - Temporary Income Tax Regulations Under the Revenue Act of 1978 |
| § 5.1561-1 - Taxable years of component members of controlled group of corporations that include December 31, 1978. |
| § 5.6411-1 - Tentative refund under claim of right adjustment. |
| § 5.1502-45 - Limitation on losses to amount at risk. |
| § 5.856-1 - Extensions of the grace period for foreclosure property by a real estate investment trust. |