1. Regulations
  2. title 26
  3. chapter I-i13
  4. part 1
  5. subjgrp 16
  6. § 1.1502-97

View all text of Subjgrp 16 [§ 1.1502-75 - § 1.1504-4]

§ 1.1502-97 - Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: Sections 1.1401-1 through 1.1403-1 contained in T.D. 6691, 28 FR 12796, Dec. 3, 1963, unless otherwise noted.

CITE AS: 26 CFR 1.1502-97