Source: http://taxalmanac.org/index.php/REG-116664-01.html
Timestamp: 2020-06-05 12:01:14
Document Index: 130845206

Matched Legal Cases: ['ART 301', '§ 1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§301']

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2004-3 January 20, 2004
7.2 Background and Explanation of Provisions
8.2 PART 301—PROCEDURE AND ADMINISTRATION
§ 1.170A-11 Limitation on, and carryover of, contributions by corporations. * * * * *
§1.556-2 Adjustments to taxable income. * * * * *
§1.565-1 General rule. * * * * *
§1.936-7 Manner of making elections under section 936(h)(5); special election for export sales; revocation of election under section 936(a). * * * * *
§1.1368-1 Distributions by S corporations. * * * * *
§1.1377-1 Pro rata share. * * * * *
§1.1502-21 Net operating losses. * * * * *
§1.1502-75 Filing of consolidated returns. * * * * *
§1.1503-2 Dual consolidated loss. * * * * *
§1.6038B-1 Reporting of certain transfers to foreign corporations. * * * * *
§301.7701-3 Classification of certain business entities. * * * * *
Note (Filed by the Office of the Federal Register on December 18, 2003, 8:45 a.m., and published in the issue of the Federal Register for December 19, 2003, 68 F.R. 70747)
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