CFR > Title 26 > Chapter I > Subchapter A > Part 1 > Regulations Applicable to Taxable Years Before January 1, 1997


§ 1.1502-15A	Limitations on the allowance of built-in deductions for consolidated return years beginning before January 1, 1997
§ 1.1502-21A	Consolidated net operating loss deduction generally applicable for consolidated return years beginning before January 1, 1997
§ 1.1502-22A	Consolidated net capital gain or loss generally applicable for consolidated return years beginning before January 1, 1997
§ 1.1502-23A	Consolidated net section 1231 gain or loss generally applicable for consolidated return years beginning before January 1, 1997
§ 1.1502-41A	Determination of consolidated net long-term capital gain and consolidated net short-term capital loss generally applicable for consolidated return years beginning before January 1, 1997

Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
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
Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
foreign: when applied to a corporation * * * means a corporation * * * which is not domestic. See 26 CFR 36.3121(l)(1)-1
Oversight: Committee review of the activities of a Federal agency or program.
Personal property: All property that is not real property.
Statute: A law passed by a legislature.
stock: includes shares in an association, joint-stock company, or insurance company. See 26 CFR 36.3121(l)(8)-1


§ 1.1502-79A	Separate return years generally applicable for consolidated return years beginning before January 1, 1997

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
stock: includes shares in an association, joint-stock company, or insurance company. See 26 CFR 36.3121(l)(8)-1

LawServer