REGULATIONS APPLICABLE TO TAXABLE YEARS BEFORE JANUARY 1, 1997

Section 1.1502-15A - Limitations on the allowance of built-in deductions for consolidated return years beginning before January 1, 1997
Section 1.1502-21A - Consolidated net operating loss deduction generally applicable for consolidated return years beginning before January 1, 1997
Section 1.1502-22A - Consolidated net capital gain or loss generally applicable for consolidated return years beginning before January 1, 1997
Section 1.1502-23A - Consolidated net section 1231 gain or loss generally applicable for consolidated return years beginning before January 1, 1997
Section 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
Section 1.1502-79A - Separate return years generally applicable for consolidated return years beginning before January 1, 1997