Terminal Railroad Corporations and Their Shareholders

Sections

• 1.281-1
  § 1.281-1 In general.
• 1.281-2
  § 1.281-2 Effect of section 281 upon the computation of taxable income.
• 1.281-3
  § 1.281-3 Definitions.
• 1.281-4
  § 1.281-4 Taxable years affected.
• 1.282-1.300
  §§ 1.282-1.300 [Reserved]