Subpart J—Certificates of Divestiture

Sections

• 2634.1001
  § 2634.1001 Overview.
• 2634.1002
  § 2634.1002 Role of the Internal Revenue Service.
• 2634.1003
  § 2634.1003 Definitions.
• 2634.1004
  § 2634.1004 General rule.
• 2634.1005
  § 2634.1005 How to obtain a Certificate of Divestiture.
• 2634.1006
  § 2634.1006 Rollover into permitted property.
• 2634.1007
  § 2634.1007 Cases in which Certificates of Divestiture will not be issued.
• 2634.1008
  § 2634.1008 Public access to a Certificate of Divestiture.