Computation of Separate Taxable Income

Sections

• 1.1502-12
  § 1.1502-12 Separate taxable income.
• 1.1502-13
  § 1.1502-13 Intercompany transactions.
• 1.1502-14Z
  § 1.1502-14Z Application of opportunity zone rules to members of a consolidated group.
• 1.1502-15
  § 1.1502-15 SRLY limitation on built-in losses.
• 1.1502-16
  § 1.1502-16 Mine exploration expenditures.
• 1.1502-17
  § 1.1502-17 Methods of accounting.
• 1.1502-19
  § 1.1502-19 Excess loss accounts.