Subpart J—Certificates of Divestiture

1. CFR
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3. Title 5
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5. Chapter XVI
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7. Part 2634
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9. Subpart J

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.