Rules Relating to Individuals' Title 11 Cases

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Rules Relating to Individuals' Title 11 Cases

Sections

• 1.1398-1
  § 1.1398-1 Treatment of passive activity losses and passive activity credits in individuals' title 11 cases.
• 1.1398-2
  § 1.1398-2 Treatment of section 465 losses in individuals' title 11 cases.
• 1.1398-3
  § 1.1398-3 Treatment of section 121 exclusion in individuals' title 11 cases.
• 1.1400L(b)-1
  § 1.1400L(b)-1 Additional first year depreciation deduction for qualified New York Liberty Zone property.
• 1.1400Z2-0
  § 1.1400Z2-0 Table of Contents.
• 1.1400Z2(a)-1
  § 1.1400Z2(a)-1 Deferring tax on capital gains by investing in opportunity zones.
• 1.1400Z2(b)-1
  § 1.1400Z2(b)-1 Inclusion of gains that have been deferred under section 1400Z-2(a).
• 1.1400Z2(c)-1
  § 1.1400Z2(c)-1 Investments held for at least 10 years.
• 1.1400Z2(d)-1
  § 1.1400Z2(d)-1 Qualified opportunity funds and qualified opportunity zone businesses.
• 1.1400Z2(d)-2
  § 1.1400Z2(d)-2 Qualified opportunity zone business property.
• 1.1400Z2(e)-1
  § 1.1400Z2(e)-1 [Reserved]
• 1.1400Z2(f)-1
  § 1.1400Z2(f)-1 Administrative rules- penalties, anti-abuse, etc.