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Federal regulations · Through 2026-08-25 · Newer source version available

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

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

Collected 2026-08-27T02:25:11Z. Source file · JSON

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