Subpart J. Subpart J—Certificates of Divestiture
- § 2634.1001 - Overview.
- § 2634.1002 - Role of the Internal Revenue Service.
- § 2634.1003 - Definitions.
- § 2634.1004 - General rule.
- § 2634.1005 - How to obtain a Certificate of Divestiture.
- § 2634.1006 - Rollover into permitted property.
- § 2634.1007 - Cases in which Certificates of Divestiture will not be issued.
- § 2634.1008 - Public access to a Certificate of Divestiture.