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title 26
Internal Revenue
chapter I-i13
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 22
Regulations Applying Section 382 With Respect to Testing Dates (and Corporations Joining or Leaving Consolidated Groups) Before June 25, 1999
§ 1.1502-97A
Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]
View all text of Subjgrp 22 [§ 1.1502-90A - § 1.1502-97A]
§ 1.1502-97A - Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]
