CFR > Title 26 > Chapter I > Subchapter A > Part 1 > Regulations Applicable for Tax Years for Which a Return Is Due on or Before August 11, 1999
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| § 1.1502-9A | Application of overall foreign loss recapture rules to corporations filing consolidated returns due on or before August 11, 1999 |
Terms Used In CFR > Title 26 > Chapter I > Subchapter A > Part 1 > Regulations Applicable for Tax Years for Which a Return Is Due on or Before August 11, 1999
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- corporation: includes associations, joint-stock companies, and insurance companies. See 26 CFR 36.3121(l)(1)-1
- foreign: when applied to a corporation * * * means a corporation * * * which is not domestic. See 26 CFR 36.3121(l)(1)-1
- Statute: A law passed by a legislature.