Title 5

PART 2634 SUBPART j

Subpart J - Certificates of Divestiture

5:3.0.10.10.9.10.53.1SECTION 2634.1001
   2634.1001 Overview.
5:3.0.10.10.9.10.53.2SECTION 2634.1002
   2634.1002 Role of the Internal Revenue Service.
5:3.0.10.10.9.10.53.3SECTION 2634.1003
   2634.1003 Definitions.
5:3.0.10.10.9.10.53.4SECTION 2634.1004
   2634.1004 General rule.
5:3.0.10.10.9.10.53.5SECTION 2634.1005
   2634.1005 How to obtain a Certificate of Divestiture.
5:3.0.10.10.9.10.53.6SECTION 2634.1006
   2634.1006 Rollover into permitted property.
5:3.0.10.10.9.10.53.7SECTION 2634.1007
   2634.1007 Cases in which Certificates of Divestiture will not be issued.
5:3.0.10.10.9.10.53.8SECTION 2634.1008
   2634.1008 Public access to a Certificate of Divestiture.