§ 1.1502-97 - Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case., Administrative Provisions and Other Rules, Part 1 - Income Taxes, SubChapter A - Income Tax, Chapter I - Internal Revenue Service, Department of the Treasury, Title 26 - Internal Revenue, Code of Federal Regulations

2024-11719. Notice of proposed rulemaking and notice of public hearing. 2024-11719. Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit
2024-10579. Notice of proposed rulemaking. 2024-10579. Interest Capitalization Requirements for Improvements to Designated Property
2024-09434. Notice of proposed rulemaking and notice of public hearing. 2024-09434. Transactions With Foreign Trusts and Information Reporting on Transactions With Foreign Trusts and Large Foreign Gifts
2024-08926. Final Regulations and removal of temporary regulations. 2024-08926. Transfer of Certain Credits
2024-08267. Final regulations. 2024-08267. Guidance on the Definition of Domestically Controlled Qualified Investment Entities