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