Special Taxes and Taxpayers

Sections

• 1.1502-43
  § 1.1502-43 Consolidated accumulated earnings tax.
• 1.1502-44
  § 1.1502-44 Percentage depletion for independent producers and royalty owners.
• 1.1502-45
  § 1.1502-45 Limitation on losses to amount at risk.
• 1.1502-47
  § 1.1502-47 Consolidated returns by life-nonlife groups.
• 1.1502-50
  § 1.1502-50 Consolidated section 250.
• 1.1502-51
  § 1.1502-51 Consolidated section 951A.
• 1.1502-55
  § 1.1502-55 Computation of alternative minimum tax of consolidated groups.
• 1.1502-59A
  § 1.1502-59A Application of section 59A to consolidated groups.
• 1.1502-68
  § 1.1502-68 Additional first year depreciation deduction for property acquired and placed in service after September 27, 2017.