Sections
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1.1502-21
§ 1.1502-21 Net operating losses. -
1.1502-22
§ 1.1502-22 Consolidated capital gain and loss. -
1.1502-23
§ 1.1502-23 Consolidated net section 1231 gain or loss. -
1.1502-24
§ 1.1502-24 Consolidated charitable contributions deduction. -
1.1502-26
§ 1.1502-26 Consolidated dividends received deduction. -
1.1502-28
§ 1.1502-28 Consolidated section 108.