Treasury Regulations, Revenue Procedures, and Revenue Rulings Citations
Treasury Regulations
Section 1.56(g)-1(a)(5), § 2.7(e)
Section 1.58-2(b)(2), § 3.2(g)
Section 1.61-12(a), §§ 2.1, 2.3(a)(iv)
Section 1.61-12(b), §§ 3.2(a), 7.2(b)(i)
Section 1.61-12(c)(2)(ii), §§ 2.3(a)(iii), 2.3(c)(ii), 2.4(a)
Section 1.61-12(c)(3), §§ 2.3(a)(iii), 3.3(h)
Section 1.62-12(b), § 3.2(a)
Section 1.66-1(c), § 9.3(b)
Section 1.66-5(b), § 9.3(d)
Section 1.83-1(a)(i), § 2.3(a)(v)
Section 1.83-7(b), § 6.4(e)(viii)(D)
Section 1.108-1, § 2.4(c)(i)
Section 1.108-1(d)(6), § 5.8(a)(iii)(C)(3)
Section 1.108-2, §§ 2.4(a)(ii)(A), 2.4(a)(ii)(B), 2.4(a)(ii)(B)(1), 3.2(j)
Section 1.108-2(a), § 3.3(d)
Section 1.108-2(c), § 2.8(c)(ii)
Section 1.108-2(c)(4)(i), § 2.4(a)(ii)(B)(2)
Section 1.108-2(c)(4)(ii), § 2.4(a)(ii)(B)(2)
Section 1.108-2(c)(4)(iii), § 2.4(a)(ii)(B)(2)
Section 1.108-2(c)(4)(iv), § 2.4(a)(ii)(B)(2)
Section 1.108-2(c)(4)(v), § 2.4(a)(ii)(B)(2)
Section 1.108-2(c)(5), § 2.4(a)(ii)(B)
Section 1.108-2(e), § 2.4(b)
Section 1.108-2(e)(1), § 3.3(d)
Section 1.108-2(f), §§ 2.4(a)(iii), 2.10(a)(iv)(B)
Section 1.108-2(f)(1), § 2.10(a)(iv)(B)
Section 1.108-2(f)(2), § 2.10(a)(iv)(B)
Section 1.108-4(b), § 2.7(d)(i)(A)
Section 1.108-5(b), § 2.6(d)
Section 1.108-5(c), § 2.6(d)
Section 1.108-6(a), § 2.6(d)
Section 1.108-6(b), § 2.6(d)
Section 1.108-7, §§ 2.7(d)(iii), 3.3(c)
Section 1.108-7(b), § 2.7(b)(i)
Section 1.108-7(f), § 2.7(b)(i)
Section 1.108-7T, § 2.7(d)(iii)
Section 1.108-7T(b), § 2.7(b)(i)
Section 1.163-7(c), § 2.10(a)(iv)(A)
Section 1.163-13, § 2.10(a)(iv)(A)
Section 1.165-1(b), § 3.2(k)
Section 1.165-1(d), § 9.2(a)
Section 1.165-5(g), § 9.2(a)
Section 1.166-1(c), § 9.3(b)
Section 1.166-1(g), § 9.2(a)
Section 1.166-2(a), § 9.4(i)(i)
Section 1.166-2(d), § 9.4(i)
Section 1.166-3(b), § 9.5(b)(i)
Section 1.166-5, § 9.4(i)(iii)
Section 1.166-5(b), § 9.3(d)
Section 1.166-6(a), §§ 9.5(b)(i), 9.5(b)(ii), 9.5(d)(i)
Section 1.166-6(b)(2), § 9.5(b)(ii)
Section 1.172-7(d), § 4.3(c)(v)
Section 1.172-7(d)(2), § 4.3(c)(v)
Section 1.172-7(g), § 4.3(c)(v)
Section 1.263(a)-5(1)(Ex. 13), § 7.8(b)(v)
Section 1.269-1(a), § 6.7(a)(i)
Section 1.269-1(b), § 6.7(a)(i)
Section 1.269-3(b)(1), § 6.7(a)(iv)
Section 1.269-3(b)(3), § 6.7(a)(iv)
Section 1.269-3(c)(1), § 6.7(a)(iv)
Section 1.269-3(d), §§ 6.4(g)(ii)(C), 6.4(g)(iii)(C), 6.4(g)(iv), 6.7(v)
Section 1.301-1(1), § 5.6(a)
Section 1.301-1(m), § 2.3(a)(iv)
Section 1.312-6(b), § 7.2(b)(i)
Section 1.312-7(b)(1), § 9.3(h)
Section 1.312-10, § 6.2(b)(ii)
Section 1.312-11, § 6.2(b)(ii)
Section 1.322-2(b), § 6.2(b)(i)
Section 1.334-(c)(4), § 7.5(a)
Section 1.337(d)-2, §§ 9.3(g)(iii), 9.3(g)(vi)
Section 1.337(d)-2T, §§ 6.9(a), 9.3(g)(iv), 9.3(g)(v), 9.3(g)(vi)
Section 1.337(d)-2T(c)(2), § 9.3(g)(iv)
Section 1.338-1(c), § 7.5(h)(iii)
Section 1.338-1(d), § 7.5(h)(iii)
Section 1.338-1(f), § 7.5(e)
Section 1.338-1(g), § 7.5(e)
Section 1.338-2(d), § 7.5(i)
Section 1.338-3(b)(2), § 7.5(h)(iii)
Section 1.338-3(b)(3), § 7.5(c)
Section 1.338-3(d)(4), § 7.5(h)(iii)
Section 1.338-3(d), § 5.2(d)
Section 1.338-3, § 7.5(e)
Section 1.338-4(b), § 7.5(e)
Section 1.338-4(d), § 7.5(h)(iii)
Section 1.338-5(e), § 7.5(h)(iii)
Section 1.338-6(a)(iii), § 7.5(h)(iii)
Section 1.338-6(b)(1), § 6.9(e)(iv)
Section 1.338-6(b)(2)(ii), § 7.5(h)(iii)
Section 1.338-6(b)(2)(iii), § 7.5(h)(iii)
Section 1.338-6T(b), § 7.5(h)(ii)
Section 1.338-7, § 7.5(h)(iii)
Section 1.338-7(a), § 7.5(h)(iii)
Section 1.338-8, § 7.5(f)
Section 1.338-10(a)(1), § 7.5(e)
Section 1.338-10(a)(2), § 7.5(e)
Section 1.338-10(a)(5), § 7.5(e)
Section 1.338(b)-5(b), § 7.5(e)
Section 1.338(h)(10)-1(c), § 7.5(g)
Section 1.338(h)(10)-1(d), § 7.5(g)
Section 1.338(h)(10)-1(d)(2), § 7.5(g)(Example 7.7)
Section 1.338(h)(10)-1(d)(3), § 7.5(g)
Section 1.338(h)(10)-1(d)(4), § 7.5(g)
Section 1.338(h)(10)-1(d)(5), § 7.5(g)
Section 1.338(i)-1, § 7.5(f)
Section 1.338(i)-1(b), § 7.5(i)
Section 1.354-1(Ex. 3), § 5.2(g)
Section 1.354-1(e), § 5.5(a)(ii)
Section 1.355-2, § 5.7(c)(ii)
Section 1.355-2(b)(2), § 5.7(c)(vii)
Section 1.355-2(b)(5)(Ex. 1.2), §§ 5.7(vii), 5.7(c)(vii)
Section 1.355-2(c)(Ex. 1), §§ 5.7(c)(iii), 5.7(c)(iv), 5.7(c)(v),
Section 1.355-2(c)(Ex. 3 & 4), § 5.7(c)(v)
Section 1.355-2(c)(Ex. 6, 7, 9–11), § 5.7(c)(iii)
Section 1.355-2(d)(2), § 5.7(c)(viii)
Section 1.355-2(d)(3), § 5.7(c)(viii)
Section 1.355-3(b)(2)(iv)(B), § 5.7(c)(iii)
Section 1.355-3(b)(3)(ii), § 5.7(c)(iv)
Section 1.355-3(c)(Ex. 1), § 5.7(c)(iii)
Section 1.355-3(c)(Ex. 6), § 5.7(c)(iv)
Section 1.355-3(c)(Ex. 7), § 5.7(c)(iv)
Section 1.355-3(c)(Ex. 8), § 5.7(c)(iv)
Section 1.355-5(c), § 5.7(c)(iii)
Section 1.355-7, § 6.4(f)(iii)(A)
Section 1.355-7(d)(8), § 6.4(f)(iii)(C)
Section 1.355-7(d)(9), § 6.4(f)(iii)(C)
Section 1.356-3, § 5.2(g)
Section 1.356-6, § 5.2(g)
Section 1.356-7, § 5.2(g)
Section 1.358-5(a), § 5.4(d)(v)
Section 1.358-6, § 5.5(a)(i)
Section 1.358-6(c)(1), § 5.4(c)(Exhibit 5.2)
Section 1.358-6(c)(2)(i), § 5.5(b)(ii)
Section 1.358-6(c)(2)(ii), § 5.5(b)(ii)
Section 1.358-6(d), § 5.4(c)(Exhibit 5.2)
Section 1.361-1(1)(4)(iii), § 3.3(g)
Section 1.366-1(a)(2)(viii), § 3.3(e)
Section 1.367(b)-3(c)(4), § 5.8(a)(iii)(C)(2)(Example 5.9)
Section 1.367(b)-6, § 6.2(c)
Section 1.368-1(a), § 5.2(c)(i)
Section 1.368-1(b), §§ 5.1(b), 5.2(b), 5.2(c), 5.2(d), 5.6(a)
Section 1.368-1(d), § 6.4(g)(iv)
Section 1.368-1(d)(1), § 5.2(c)
Section 1.368-1(d)(4), §§ 5.2(c)(i), 5.2(c)(ii)
Section 1.368-1(d)(4)(ii), §§ 5.2(c)(i), 5.2(c)(ii)
Section 1.368-1(d)(4)(iii)(A), § 5.2(c)(i)
Section 1.368-1(d)(4)(iii)(B)(1), § 5.2(c)(i)
Section 1.368-1(d)(4)(iii)(B)(2), § 5.2(c)(i)
Section 1.368-1(d)(4)(iii)(D), § 5.2(c)(ii)
Section 1.368-1(d)(5), §§ 5.2(c), 5.2(c)(i), 5.2(c)(ii)
Section 1.368-1(d)(5)(Ex. 1), § 5.8(b)(iii)
Section 1.368-1(d)(5)(Ex. 2), §§ 5.2(c), 5.2(c)(i)
Section 1.368-1(d)(5)(Ex. 7), § 5.2(c)(i)
Section 1.368-1(d)(5)(Ex. 8), § 5.2(c)(i)
Section 1.368-1(d)(5)(Ex. 10), §§ 5.2(c), 5.2(c)(i)
Section 1.368-1(d)(5)(Ex. 11), § 5.2(c)(i)
Section 1.368-1(e), § 5.2(f)
Section 1.368-1(e)(1), §§ 5.2(d), 5.8(a)(iii)(A)
Section 1.368-1(e)(1)(i), § 5.2(d)
Section 1.368-1(e)(1)(ii), §§ 5.2(d), 5.8(a)(iii)(C)(4)
Section 1.368-1(e)(2), § 5.2(d),
Section 1.368-1(e)(3), §§ 5.2(d), 5.8(a)(iii)(A)
Section 1.368-1(e)(6)(Ex. 1), § 5.2(d)
Section 1.368-1(e)(8)(Ex. 8), § 5.8(a)(iii)(A)
Section 1.368-2(b)(1), § 5.4(a)
Section 1.368-2(b)(2), § 5.4(c)(Exhibit 5.2)
Section 1.368-2(d)(4), § 5.4(b)(i)
Section 1.368-2(f), § 5.2(c)(i)
Section 1.368-2(g), § 5.2(b)
Section 1.368-2(j)(3)(ii), § 5.5(b)(iv)
Section 1.368-2(j)(3)(iii), §§ 5.5(b)(iii), 5.5(b)(iv)
Section 1.368-2(j)(6)(Ex. 2–5), § 5.5(b)(i)
Section 1.368-2(k), §§ 5.2(c)(i), 5.5(a)(i)
Section 1.368-2(k)(Ex. 3), §§ 5.2(c)(i), 5.2(h), 5.5(a)(i), 5.5(b)(iii)
Section 1.368-2(k)(1), § 5.2(c)(ii)
Section 1.368-2(k)(1)(i), § 5.2(c)(ii)
Section 1.368-2(k)(1)(i)(A)(1), § 5.2(c)(ii)
Section 1.368-2(k)(1)(i)(A)(2), § 5.2(c)(ii)
Section 1.368-2(k)(1)(ii), § 5.2(c)(ii)
Section 1.368-2(k)(1)(ii)(B)(2), § 5.2(c)(ii)
Section 1.368-2(k)(2), §§ 5.2(c)(i), 5.5(b)(iii)
Section 1.368-2(k)(3)(Ex. 3), § 5.2(c)(i)
Section 1.368-2(1)(2), § 5.4(d)(iii)
Section 1.368-2(m), §§ 5.2(c), 5.2(d)(i)
Section 1.368-2T(1)(Ex. 4), § 5.8(a)(iii)(C)(2)(Example 5.9)
Section 1.381-1(b)(1), § 6.2(d)
Section 1.381(a)-1(b)(3), § 6.2(c)
Section 1.381(b)-1(a)(2), § 5.6(b)
Section 1.381(b)-1(b)(2), § 6.2(d)
Section 1.381(b)-1(b)(3), § 6.2(d)
Section 1.381(c)(1)-1(b)(Ex. 1), § 5.4(a)
Section 1.381(c)(1)-1(b)(Ex. 2), § 5.4(a)
Section 1.381(c)(1)-1(e)(3), § 6.2(d)
Section 1.382-2(a)(3)(i), §§ 6.4(b)(ii), 6.4(d)
Section 1.382-2(a)(3)(ii), §§ 6.4(d), 6.4(e)(vii)(B)
Section 1.382-2(a)(4), § 6.4(d)(vii)(H)
Section 1.382-2T(a)(2)(i), § 6.4(d)
Section 1.382-2T(d), § 6.4(d)
Section 1.382-2T(e)(1), § 6.4(d)(vii)(H)
Section 1.382-2T(e)(1)(i), § 6.4(e)(v)
Section 1.382-2T(f)(18), § 6.4(d)
Section 1.382-2T(f)(18)(ii), § 6.4(g)(iii)(B)
Section 1.382-2T(f)(18)(iii), § 6.4(g)(iii)(B)
Section 1.382-2T(g)(5), § 6.4(d)(i)
Section 1.382-2T(h)(4), § 6.4(e)(vi)
Section 1.382-2T(h)(4)(i), § 6.4(g)(ii)(A)
Section 1.382-2T(h)(4)(vii)(C), § 6.4(b)(ii)(A)
Section 1.382-2T(h)(4)(vi)(B), § 6.4(e)(vi)
Section 1.382-2T(h)(4)(x)(Z), § 6.4(e)(vi)
Section 1.382-2T(j)(1)(iv)(C), § 6.4(e)(iii)(A)
Section 1.382-2T(j)(2), § 6.4(e)(i)
Section 1.382-2T(j)(2)(ii), § 6.4(e)(iii)(A)
Section 1.382-2T(j)(2)(iii)(B), § 6.4(e)(ii)
Section 1.382-2T(k), § 6.4(d)
Section 1.382-2T(k)(1)(i), § 6.4(d)(i)
Section 1.382-2T(k)(2), §§ 6.4(d)(i), 6.4(e)(iv)
Section 1.382-3(a)(1), § 6.4(d)(i)
Section 1.382-3(a)(1)(iii), § 6.4(d)(i)
Section 1.382-3(j)(3)(i), § 6.4(e)(v)
Section 1.382-3(j)(10), § 6.4(e)(iv)
Section 1.382-3(j)(13)(Ex. 3 & 4), § 6.4(e)(iv)
Section 1.382-4(d), § 6.4(g)(ii)(A)
Section 1.382-4(d)(2), § 6.4(d)(vii)(H)
Section 1.382-4(d)(3), § 6.4(e)(viii)(A)
Section 1.382-4(d)(4), § 6.4(e)(viii)(B)
Section 1.382-4(d)(5), § 6.4(e)(viii)(C)
Section 1.382-4(d)(6)(iii), § 6.4(e)(viii)(B)
Section 1.382-4(d)(7), § 6.4(e)(viii)(D)
Section 1.382-4(d)(9)(ii), § 6.4(e)(viii)(B)
Section 1.382-4(d)(9)(iv), § 6.4(e)(viii)(A)
Section 1.382-4(d)(10), § 6.4(e)(viii)(E)
Section 1.382-4(d)(10)(ii), § 6.4(e)(viii)(E)(Example 6.23)
Section 1.382-6, § 6.4(c)
Section 1.382-6(a), §§ 6.4(c), 6.4(h)(iii)(B)
Section 1.382-6(b), §§ 6.4(c), 6.4(h)(iii)(C)
Section 1.382-6(b)(1), § 6.4(c)
Section 1.382-6(b)(2), § 6.4(c)
Section 1.382-6(c), § 6.4(h)(iii)(D)
Section 1.382-6(c)(1)(ii)(A), §§ 6.4(c), 6.4(h)(iii)(D)
Section 1.382-6(c)(1)(ii), § 6.4(h)(iii)(B)
Section 1.382-6(g)(2), § 6.4(h)(iii)(B)
Section 1.382-7, § 6.4(h)(ii)(D)
Section 1.382-8, § 6.4(f)(v)
Section 1.382-8(f), § 6.4(f)(v)
Section 1.382-9(a), § 6.4(g)(i)
Section 1.382-9(d), § 6.4(g)(ii)(A)
Section 1.382-9(d)(1), § 6.4(g)(ii)(A)
Section 1.382-9(d)(2), § 6.4(g)(ii)(A)
Section 1.382-9(d)(3), § 6.4(g)(ii)(A)
Section 1.382-9(d)(4), § 6.4(g)(ii)(A)
Section 1.382-9(e), § 6.4(g)(ii)(A)
Section 1.382-9(e)(2)(ii), § 6.4(g)(ii)(A)
Section 1.382-9(i), §§ 6.4(g)(ii)(B), 6.4(g)(iii)(A)
Section 1.382-9(j)-(1), § 6.4(g)(iii)(B)
Section 1.382-9(k), § 6.4(g)(iii)(B)
Section 1.382-9(k)(2), § 6.4(f)(iv)
Section 1.382-9(k)(5), § 6.4(f)(iv)
Section 1.382-9(l)(2), § 6.4(f)(iv)
Section 1.382-9(l)(5), § 6.4(f)(iv)
Section 1.382-9(m), §§ 6.4(f)(iv), 6.4(g)(iv)
Section 1.382-9(m)(1), § 6.4(g)(ii)(C)
Section 1.382-9(m)(2), § 6.4(g)(iii)(C)
Section 1.382-9(n)(1), § 6.4(g)(ii)(B)
Section 1.382-9(o), § 6.4(g)(ii)(A)
Section 1.383-1(c)(6)(ii), § 6.5(a)
Section 1.383-1(e)(3), § 6.5(a)
Section 1.383-1(e)(4), § 6.5(a)
Section 1.383-1(f), § 6.5(a)
Section 1.383-4(h), § 6.4(e)(viii)
Section 1.441-1(b)(3), § 4.3(c)(iv)
Section 1.442-2, § 2.5(a)
Section 1.446-2, § 2.4(b)(i)
Section 1.453-6(a), § 9.5(c)(i)
Section 1.453-9(a), § 9.5(c)(i)
Section 1.471-5, § 9.2(a)
Section 1.565-3(a), § 7.2(b)(iv)
Section 1.582-1, § 9.2(a)
Section 1.665-5, § 9.4(h)(iii)
Section 1.671-4(a), § 7.9(b)
Section 1.706-1(c)(3), § 4.3(d)(1)
Section 1.731-1(a)(1)(ii), § 3.2(e)(iii)
Section 1.731-1(c)(2), § 3.2(a)
Section 1.752-2, § 3.2(e)(iii)
Section 1.857-7(b), § 7.2(b)(iv)
Section 1.964-1(e)(3), § 7.2(b)(iv)
Section 1.1001-1(c), § 9.2(a)
Section 1.1001-2(a), §§ 2.9(a)(ii), 2.9(c)
Section 1.1001-2(c), § 2.9(b)
Section 1.1001-2(c)(Ex. 7), § 2.9(a)(i)(A)
Section 1.1001-2(c)(Ex. 8), § 2.9(a)(ii)(A)
Section 1.1001-3, §§ 2.4(d)(iii)(A), 3.2(c)(i)
Section 1.1001-3(a), § 2.4(d)(iii)(B)(3)
Section 1.1001-3(e)(4)(i), § 2.4(d)(iii)(B)(3)
Section 1.1001-3(c)(2)(iii), § 2.4(d)(iii)(A)
Section 1.1001-3(c), § 2.4(d)(iii)(A)
Section 1.1001-3(c)(2)(ii), § 5.6(a)
Section 1.1001-3(d)(Ex. 7, 9), § 2.4(d)(iii)(A)
Section 1.1001-3(f)(7), § 2.4(d)(iii)(B)(4)
Section 1.1001-3(f)(7)(ii)(A), § 2.4(d)(iii)(B)(4)
Section 1.1001-3(f)(7)(ii)(B), § 2.4(d)(iii)(B)(4)
Section 1.1001-3(e)(1), § 2.4(d)(iii)(B)
Section 1.1001-3(e)(3)(ii), § 2.4(d)(iii)(B)(2)
Section 1.1016-5(e), § 2.6(c)
Section 1.1016-7, § 2.7(d)
Section 1.1017-1(a), §§ 2.7(d)(ii)(A), 2.7(d)(iv)
Section 1.1017-1(b)(2), § 2.7(d)(ii)(G)
Section 1.1017-1(c), §§ 2.6(d), 2.7(d)(ii)(B)
Section 1.1017-1(c)(1), § 2.7(d)(ii)(D)
Section 1.1017-1(c)(2), § 2.7(d)(i)
Section 1.1017-1(c)(3), § 2.7(d)(ii)(B)
Section 1.1017-1(d), § 2.7(d)(ii)(A)
Section 1.1017-1(f), §§ 2.7(d)(ii)(B), 2.7(d)(ii)(C), 2.7(d)(ii)(D)
Section 1.1017-1(g), § 2.7(d)(ii)(D)
Section 1.1017-1(g)(2)(i), § 2.7(d)(ii)(E)
Section 1.1017-1(g)(2)(ii), § 2.7(d)(ii)(E)
Section 1.1017-1(i), § 2.7(d)
Section 1.1017-2, § 2.7(d)
Section 1.1017-7, § 2.7(d)
Section 1.1032-2, § 5.8(a)(iii)
Section 1.1038-1(c), § 9.5(c)
Section 1.1038-1(d), § 9.5(c)(i)
Section 1.1038-1(g), § 9.5(c)(ii)
Section 1.1038-1(h), § 9.5(c)(iii)
Section 1.1273-2(f), § 2.4(d)(ii)
Section 1.1274-2(g), § 2.4(d)(ii)
Section 1.1275-1(b), §§ 2.3(a)(iii), 2.4(c)(ii)
Section 1.1361-1(1)(4)(iii), § 3.3(g)
Section 1.1361-1(2)(v), § 7.5(h)(iii)
Section 1.1366-1(a)(2)(viii), § 3.3(e)
Section 1.1398, § 4.3(j)(ii)
Section 1.1398-1, §§ 4.3(c)(i), 4.3(j)(ii), 4.4(d)
Section 1.1398-2, §§ 4.3(c)(i), 4.3(j)(ii), 4.4(d)
Section 1.1398-3, §§ 4.3(c)(ii), 4.4(d)
Section 1.1502-1(b), § 2.10(a)(iv)
Section 1.1502-1(e), § 6.9(b)
Section 1.1502-1(f), §§ 2.10(a)(ii)(A), 6.9(b)
Section 1.1502-1(f)(2)(i), § 6.9(b)
Section 1.1502-1(f)(2)(ii), § 6.9(b)
Section 1.1502-1(f)(2)(iii), § 6.9(b)
Section 1.1502-6, § 2.10(a)(ii)(B)
Section 1.1502-11, § 2.10(a)(ii)(B)
Section 1.1502-13, §§ 2.8(d)(iii), 6.9(e), 6.9(e)(i), 7.4(e)
Section 1.1502-13(c), §2.10(a)(iv)(A)
Section 1.1502-13(f)(2)(ii), §2.10(a)(iv)(A)
Section 1.1502-13(f)(2)(iii), §2.10(a)(iv)(A)
Section 1.1502-13(g), §§ 2.10(a)(iv), 2.10(a)(iv)(A), 2.10(a)(iv)(B), 5.8(a)(iv), 9.3(e)
Section 1.1502-13(g)(2)(i), §2.10(a)(iv)
Section 1.1502-13(g)(2)(ii), §§ 2.10(a)(iv), 2.9(a)(iv)(A)
Section 1.1502-13(g)(3)(i), § 2.9(a)(iv)(A)
Section 1.1502-13(g)(3)(i)(A)(1), § 2.10(a)(iv)(A)
Section 1.1502-13(g)(3)(i)(A)(2), § 2.10(a)(iv)(A)
Section 1.1502-13(g)(3)(i)(B)(1, 2, 5, 6, 8), § 2.10(a)(iv)(A)
Section 1.1502-13(g)(3)(i)(B)(2), § 2.10(a)(iv)(A)
Section 1.1502-13(g)(3)(i)(B)(5), § 2.10(a)(iv)(A)
Section 1.1502-13(g)(3)(i)(B)(6), § 2.10(a)(iv)(A)
Section 1.1502-13(g)(3)(i)(B)(8), § 2.10(a)(iv)(A)
Section 1.1502-13(g)(3)(i)(C), § 2.10(a)(iv)(A)
Section 1.1502-13(g)(3)(ii)(A), § 2.9(a)(iv)(A)
Section 1.1502-13(g)(3)(ii)(B), § 2.10(a)(iv)(A)
Section 1.1502-13(g)(3)(iii), § 2.10(a)(iv)(A)
Section 1.1502-13(g)(4), § 2.10(a)(iv)(B)
Section 1.1502-13(g)(4)(i)(C), § 2.10(a)(iv)(A)
Section 1.1502-13(g)(4)(ii), § 2.10(a)(iv)(B)
Section 1.1502-13(g)(4)(iii), § 2.10(a)(iv)(B)
Section 1.1502-13(g)(5), §§ 2.8(c)(i), 2.8(d)(iii), 2.10(a)(iv)(B),
Section 1.1502-13(g)(5)(Ex. 3), § 9.3(g)
Section 1.1502-13(g)(5)(i)(B)(1), § 2.10(a)(iv)(B)
Section 1.1502-13(g)(5)(i)(B)(2), § 2.10(a)(iv)(B)
Section 1.1502-13(g)(5)(ii)(A), § 2.10(a)(iv)(B)
Section 1.1502-13(g)(5)(ii)(b), § 2.10(a)(iv)(B)
Section 1.1502-13(g)(6)(i)(A, B, C), § 2.10(a)(iv)(B)
Section 1.1502-13(g)(6)(i)(B), § 2.10(a)(iv)(B)
Section 1.1502-13(g)(6)(i)(C), § 2.10(a)(iv)(B)
Section 1.1502-13T(g)(3)(iv)(B)(2), § 9.3(g)
Section 1.1502-15, §§ 2.10(a)(iv)(B), 6.9(a)
Section 1.1502-19, §§ 2.10(a)(ii)(A), 2.10(a)(iii)
Section 1.1502-19(b)(2), § 6.2(b)(i)
Section 1.1502-19(b)(4), § 2.10(a)(iii)
Section 1.1502-19(c), § 2.10(a)(iii)
Section 1.1502-19(c)(1)(iii), § 6.4(d)(iii)(Ex. 6.12)
Section 1.1502-19(h), § 2.10(a)(iii)
Section 1.1502-20, §§ 6.9(e), 9.3(g)(i), 9.3(g)(ii), 9.3(g)(iii), 9.3(g)(v), 9.3(g)(vi)
Section 1.1501-20(a), § 9.3(g)(i)
Section 1.1502-20(c), §§ 9.3(g), 9.3(g)(iv), 9.3(g)(v)
Section 1.1502-20(c)(1)(i), § 9.3(g)(i)
Section 1.1502-20(c)(1)(ii), § 9.3(g)(i)
Section 1.1502-20(c)(2)(ii), § 9.3(g)(i)
Section 1.1502-20(c)(2)(vi), § 9.3(g)(i)
Section 1.1502-20T, § 9.3(g)(vi)
Section 1.1502-20T(i), §§ 9.3(g)(iv), 9.3(g)(v)
Section 1.1502-21, §§ 2.10(a)(ii)(A), 2.10(a)(ii)(B), 2.10(a)(iii), 6.9(a)
Section 1.1502-21A, § 6.9(a)
Section 1.1502-21A(c), § 6.9(b)
Section 1.1502-21(a), § 6.9(b)
Section 1.1502-21(b)(2)(iv), § 2.10(a)(ii)(B)
Section 1.1502-21(c), §§ 6.9(a), 6.9(b)
Section 1.1502-21(c)(1)(i)(B), § 6.9(b)
Section 1.1502-21(c)(2), §§ 2.10(a)(ii)(A), 6.9(b)
Section 1.1502-21(c)(2)(ii), § 6.9(c)(ii)
Section 1.1502-21(e), § 6.9(b)
Section 1.1502-21(g), §§ 6.9(a), 6.9(d)
Section 1.1502-21(h), § 6.9(d)
Section 1.1502-21(g)(5), § 6.9(d)(Ex. 6.42)
Section 1.1502-21T(c), § 6.9(b)
Section 1.1502-22, § 6.9(a)
Section 1.1502-28(b)(3), § 2.7(b)(i)
Section 1.1502-28T, §§ 2.10(a)(i), 2.10(a)(ii)(A), 2.10(a)(ii)(B)
Section 1.1502-30, §§ 5.5(a)(i), 5.4(c)(Exhibit 5.2)
Section 1.1502-32, §§ 2.10(a)(ii)(A), 2.10(a)(iii), 6.9(e), 6.9(e)(ii)(Example 6.43), 7.5(f)(Example 7.45), 9.3(g)(v)
Section 1.1502-32(a)(3)(iii), § 2.10(a)(iii)
Section 1.1502-32(b), § 2.10(a)(iii)
Section 1.1502-32(b)(2)(i), § 9.3(g)(i)
Section 1.1502-32(b)(2)(ii), § 9.3(g)(i)
Section 1.1502-32(b)(2)(iii), § 9.3(g)(i)
Section 1.1502-32(b)(2)(iv), § 9.3(g)(v)
Section 1.1502-32(b)(3)(iii)(C), § 2.10(a)(iii)
Section 1.1502-32(b)(5)(Ex. 4), § 2.7(b)(i)
Section 1.1502-32(c)(1)(iii), § 6.9(e)(ii)
Section 1.1502-32(h), § 2.10(a)(iii)
Section 1.1502-32T, § 7.2(b)(iv)
Section 1.1502-34, §§ 6.2(b)(i), 7.4(e)
Section 1.1502-35T, § 6.9(e)
Section 1.1502-36, § 6.9(e)
Section 1.1502-36(b), § 6.9(e)(i)
Section 1.1502-36(b)(1)(i), § 6.9(e)(ii)
Section 1.1502-36(b)(1)(ii), § 6.9(e)(ii)
Section 1.1502-36(b)(3)(Ex. 1), § 6.9(e)(ii)(Example 6.43)
Section 1.1502-36(c), § 6.9(e)(i)
Section 1.1502-36(c)(2), § 6.9(e)(iii)
Section 1.1502-36(c)(3), § 6.9(e)(iii)
Section 1.1502-36(c)(4), § 6.9(e)(iii)
Section 1.1502-36(c)(5), § 6.9(e)(iii)
Section 1.1502-36(c)(8)(Ex. 1), § 6.9(e)(iii)(Example 6.44)
Section 1.1502-36(d), § 6.9(e)(i)
Section 1.1502-36(d)(2)(ii), § 6.9(e)(iv)
Section 1.1502-36(d)(3)(i), § 6.9(e)(iv)
Section 1.1502-36(d)(3)(ii), § 6.9(e)(iv)
Section 1.1502-36(d)(3)(iii), § 6.9(e)(iv)
Section 1.1502-36(d)(6), § 6.9(e)(iv)
Section 1.1502-36(d)(6)(v)(A), § 6.9(e)(iv)(Example 6.45)
Section 1.1502-36(d)(8), § 6.9(e)(iv)
Section 1.1502-36(f)(7), § 6.9(e)(i)
Section 1.1502-36(f)(10), § 6.9(e)(i)
Section 1.1502-36(g), § 6.9(e)
Section 1.1502-36(h), § 6.9(e)(i)
Section 1.1502-76, § 2.10(a)(ii)(A)
Section 1.1502-76(b), § 7.5(h)(iii)
Section 1502.76(b)(1)(ii), § 6.4(h)(iii)(C)
Section 1.1502-77(a), § 10.4(c)
Section 1.1502-80(c), § 6.4(d)(iii)(Example 6.12)
Section 1.1502-80(d), § 5.4(d)(v)
Section 1.1502-80(d)(1), § 5.4(d)(v)
Section 1.1502-80(h), § 7.3(e)
Section 1.1502-90, §§ 6.9(a), 6.9(c)(ii)
Section 1.1502-91, § 6.9(c)(i)
Section 1.1502-91(a), § 6.9(c)(ii)
Section 1.1502-91(c)(1), § 6.9(c)(ii)
Section 1.1502-92(c), § 6.9(c)(ii)
Section 1.1502-93, § 6.9(c)(ii)
Section 1.1502-94, § 6.9(c)(ii)
Section 1.1502-94(a)(1), § 6.9(c)(ii)(Example 6.36)
Section 1.1502-94(a)(3), § 6.9(c)(ii)(Example 6.37)
Section 1.1502-94(b)(1), § 6.9(c)(ii)(Example 6.36)
Section 1.1502-95, § 6.9(c)(ii)
Section 1.1502-95(b)(1)(iii), § 6.9(c)(Example 6.40)
Section 1.1502-95(c)(1), § 6.9(c)(ii)(Example 6.38)
Section 1.1502-95(c)(2)(ii), § 6.9(c)(ii)(Example 6.40)
Section 1.1502-96, § 6.9(c)(ii)
Section 1.1502-96(a), § 6.9(c)(ii)(Example 6.38)
Section 1.1502-96(c), § 6.9(c)(ii)(Example 6.37)
Section 1.1502-99, § 6.9(c)(ii)
Section 1.6012-3(b)(4)-(5), § 7.9(a)
Section 1.6036-1(a)(1), § 10.2(a)
Section 1.6050P-1, § 2.11(a)
Section 1.6050P-1(a)(2), § 2.11(a)(ii)
Section 1.6050P-1(a)(3), § 2.11(a)(ii)
Section 1.6050P-1(b), § 2.11(a)(ii)
Section 1.6050P-1(b)(2)(i)(A), § 2.11(a)(ii)
Section 1.6050P-1(b)(2)(i)(B), § 2.10(a)(iii)
Section 1.6050P-1(b)(2)(i)(C), § 2.10(a)(iii)
Section 1.6050P-1(b)(2)(i)(D), § 2.10(a)(iii)
Section 1.6050P-1(b)(2)(i)(E), § 2.10(a)(iii)
Section 1.6050P-1(b)(2)(i)(F), § 2.10(a)(iii)
Section 1.6050P-1(b)(2)(i)(G), § 2.10(a)(iii)
Section 1.6050P-1(b)(2)(i)(H), § 2.10(a)(iii)
Section 1.6050P-1(d)(1), § 2.11(a)(ii)
Section 1.6050P-1(d)(2), § 2.11(a)(ii)
Section 1.6050P-1(a)(1), § 2.11(a)(i)
Section 1.6050P-1(a)(2), § 2.11(a)(ii)
Section 1.6050P-1(a)(3), § 2.11(a)(ii)
Section 1.6050P-1(b), § 2.11(a)(iii)
Section 1.6050P-1(b)(2)(i)(A), § 2.11(a)(iii)
Section 1.6050P-1(b)(2)(i)(B), § 2.11(a)(iii)
Section 1.6050P-1(b)(2)(i)(C), § 2.11(a)(iii)
Section 1.6050P-1(b)(2)(i)(D), § 2.11(a)(iii)
Section 1.6050P-1(b)(2)(i)(E), § 2.11(a)(iii)
Section 1.6050P-1(b)(2)(i)(F), § 2.11(a)(iii)
Section 1.6050P-1(b)(2)(i)(G), § 2.11(a)(iii)
Section 1.6050P-1(b)(2)(i)(H), § 2.11(a)(iii)
Section 1.6050P-1(b)(2)(ii), § 2.11(a)(iii)
Section 1.6050P-1(b)(2)(iii), § 2.11(a)(iii)
Section 1.6050P-1(d)(3), § 2.11(a)(iv)
Section 1.6050P-1(d)(4), § 2.11(a)(iv)
Section 1.6050P-1(d)(5), § 2.11(a)(iv)
Section 1.6050P-1(d)(6), § 2.11(a)(iv)
Section 1.6050P-1(d)(7), § 2.11(a)(iv)
Section 1.6050P-1(e)(1)(i), § 2.11(a)(v)
Section 1.6050P-1(e)(1)(ii), § 2.11(a)(v)
Section 1.6050P-1(e)(2), § 2.11(a)(vi)
Section 1.9100-14T, § 4.4(a)(i)
Section 20.2032-1(d)(4), § 7.2(b)(iv)
Section 31-3402(g)-1, § 4.3(b)
Section 301.6050P-2, § 2.11(a)(i)
Section 301.6323(c), § 12.3(e)
Section 301.6402-3(a)(5), § 11.2(f)(iii)
Section 301.6502(a)(2)(i), § 11.2(e)(i)(c)
Section 301.6611-1(h)(2)(v), § 11.2(h)
Section 301.6872-1, § 10.2(a)
Section 301.7122-1(a), § 10.3(o)
Section 301.7701-3, § 2.4(d)(iii)(D)
Section 301.7701-4(d), § 7.9(b)
Proposed
Section 1.108-2, §§ 2.4(a)(ii)(B)(1), 3.2(j)
Section 1.108-2(a), § 3.3(d)
Section 1.108-2(e)(1), § 3.3(d)
Section 1.108-9, §§ 2.6(a), 2.6(b)
Section 1.355-3, § 5.7(c)(iii)
Section 1.368-1(b), §§ 5.6(a)
Section 1.368-2, § 5.4(b)(i)
Section 1.368-2(m), §§ 5.2(c), 5.6(b)
Section 1.382-3(j)(2), § 6.4(e)(iii)(B)
Section 1.382-3(j)(3), § 6.4(e)(iii)(A)
Section 1.382-3(j)(4), § 6.4(e)(iii)
Section 1.382-3(j)(5)(ii), § 6.4(e)(iii)(B)
Section 1.382-3(j)(6), § 6.4(e)(iii)(B)
Section 1.382-4(d)(2)(i), § 6.4(e)(vii)
Section 1.6050P-2, § 2.11(a)
Section 301.6050P-2, § 2.10(a)
Temporary
Section 1.108-7T(b), § 2.7(b)(i)
Section 1.108-7T(e), § 2.7(b)(i)
Section 1.163-8T, §§ 3.2(g)(i), 3.2(g)(i)(Example 3.1)
Section 1.337(d)-2T, § 9.3(g)(iv)
Section 1.338(h)(10)-1T(c)(2), § 7.5(g)
Section 1.338(i)-1T, § 7.5(f)
Section 1.338-6T(b), § 7.5(h)(ii)
Section 1.355-2T(g), § 5.7(c)(ii)
Section 1.368-2T, § 5.4(b)(i)
Section 1.368-2T(b)(1)(ii), § 5.4(a)
Section 1.382-2T(a)(2)(i), § 6.4(d)(i)(Example 6.7)
Section 1.382-2T(a)(2)(ii), § 6.4(c)
Section 1.382-2T(g)(5), § 6.4(d)(i)
Section 1.382-2T(h)(4), § 6.4(e)(vi)
Section 1.382-2T(h)(4)(B), §§ 6.4(e)(v), 6.4(e)(vi)
Section 1.382-2T(h)(4)(x)(Z), § 6.4(e)(vi)
Section 1.382-2T(j)(2)(vi), § 6.4(e)(v)
Section 1.382-2T(k)(2), § 6.4(d)(i)
Section 1.469-2T(d)(2)(V), § 4.4(e)
Section 1.1017-1T, § 5.8(b)(v)
Section 1.1502-19T(b)(1)(ii), § 2.10(a)(iii)
Section 1.1502-21T(b)(20)(iv), § 2.10(a)(iii)
Section 1.1502-28T, § 2.9(a)(ii)(A)
Section 1.1502-28T(a)(2), § 2.10(a)(ii)(A)
Section 1.1502-28T(a)(3), § 2.10(a)(ii)(A)
Section 1.1502-28T(a)(4), § 2.10(a)(ii)(A)
Section 1.1502-28T(c)(Ex. 2), § 2.10(a)(ii)(A)
Section 1.1502-32T(b)(3)(ii)(C)(1), § 2.9(a)(iii)
Section 1.1502-32T(b)(5)(ii)(Ex. 4), § 2.9(a)(iii)
Section 1.4441-1T(b)(2), § 4.3(c)(iv)
Section 301.7701-3, § 2.4(d)(iii)(D)
Section 301.9100-3, § 7.5(h)(ii)
Section 301.9100-14T, § 4.4(a)(i)
Revenue Procedures
71-21, § 6.4(h)(ii)(B)
77-37, §§ 5.2(d), 5.4(b)(ii), 5.8(b)(iii)
82-23, § 5.8(b)(iii)
82-58, § 7.9(b)
83-81, § 5.8(b)(iii)
84-42, § 5.2(f)
84-59, § 7.9(a)
86-42, §§ 5.2(d), 5.8(b)(iii)
89-50, §§ 5.2(d), 5.4(b)(iii), 5.4(d)
90-25, § 4.3(a)
91-15, § 7.8(b)
92-35, § 3.2(a)
92-92, § 3.2(c)(ii)
94-45, § 7.8(b)
96-30, §§ 5.7(c), 5.7(c)(iii), 5.7(c)(vii), 5.7(e)
96-43, § 5.7(c)(iii)
97-33, § 11.2(b)
2002-26, § 10.3(a)(ii)
2003-3, § 5.7(e)
2003-33, §§ 7.5(h)(i), 7.5(i)
2003-48 §§ 5.7(c), 5.7(c)(iii), 5.7(c)(viii), 5.7(c)(ix), 5.7(e)
2004-32, § 6.4(h)(ii)(D)
2005-5, § 5.4(a)
2006-1, § 10.3(e)(i)
2006-24, § 10.3(d)
2006-52, § 10.3(e)(i)
2007-1, § 10.3(e)(i)
2208-21, § 5.2(h)
2009-19, § 6.1
2009-37, §§ 2.8(b)(iii), 2.8(b)(iv), 2.8(c), 2.8(c)(i), 2.8(d)(ii), 2.9(d)(iii)
2009-52, § 6.1
2011-29, § 7.8(c)
Revenue Rulings
54-396, § 5.4(b)(i)
54-610, § 5.8(a)(v)
55-440, § 5.5(a)(ii)
56-117, § 5.7(c)(iv)
56-179, § 5.6(a)
56-266, § 5.7(c)(iii)
56-373, § 5.7(d)
56-512, § 5.7(c)(iii)
56-613, § 5.2(e)
56-655, § 5.7(c)(vii)
57-144, § 5.7(c)(iv)
57-492, § 5.7(c)(iii)
58-422, § 5.6(b)
58-600, § 6.1
59-98, § 6.3(b)
59-222, §§ 2.4(c)(i), 5.8(a)(iv), 9.4(g)
59-259, §§ 2.4(c)(ii)(A), 5.2(c), 5.2(e), 7.3(a), 7.3(b)
59-296, §§ 5.8(a)(v), 6.2(b)(i)
61-156, § 5.6(b)
63-57, § 2.4(b)(i)
63-260, §§ 5.7(c)(iv), 5.8(a)(iv)
64-48, §§ 3.2(l), 4.2(a)
64-102, §§ 5.7(c)(iii), 5.7(c)(vii)
64-155, §§ 2.4(c)(ii)(A)
65-57, § 2.4(b)(i)
66-144, § 10.5(c)
66-204, § 5.7(c)(iii)
66-284, § 5.6(b)
66-365, § 5.5(a)(ii)
67-200, § 2.6(e)
67-274, § 5.2(h)
67-448, § 5.5(b)(i)
68-48, §§ 3.2(b)(ii), 3.2(l)
68-284, § 5.7(c)(iii)
68-349, §§ 5.2(h), 5.6(b)
68-357, § 5.2(h)
68-358, § 5.4(b)(iii)
68-359, § 6.2(b)(i)
68-562, § 5.5(a)(ii)
68-602, §§ 6.2(b)(i), 7.4(e)
68-603, § 5.7(c)(vii)
69-6, § 5.4(a)
69-91, § 5.5(a)(ii)
69-135, § 2.4(c)(i)
69-142, § 5.5(a)(ii)
69-294, § 5.5(a)(ii)
69-407, §§ 5.7(c)(iv), 5.8(a)(iv)
69-443, § 5.5(a)(ii)
69-460, § 5.7(c)(vii)
69-516, § 5.6(b)
69-585, § 5.5(a)(ii)
69-617, § 5.4(d)(iii)
70-16, § 5.5(b)(iv)
70-18, § 5.7(c)(iv)
70-65, § 5.5(a)(ii)
70-106, § 6.1(b)(i)
70-140, § 5.2(h)
70-238, § 6.7(a)(i)
70-240, § 5.4(a)(iv)(B)
70-269, § 5.5(a)(ii)
70-406, § 2.6(e)
70-489, §§ 5.8(a)(v), 6.2(b)(i)
70-638, § 6.7(a)(i)
71-83, § 5.5(a)(ii)
71-301, § 3.2(a)
71-326, § 7.5(a)
71-364, § 5.2(d)
71-427, § 5.6(a)
71-593, § 5.7(c)(iv)
72-72, § 5.5(a)(ii)
72-238, § 9.5(b)(ii)
72-265, § 5.6(a)
72-354, § 5.5(a)(ii)
72-405, §§ 5.2(h), 5.5(b)(iii), 5.5(b)(iv)
72-530, § 5.7(c)(vii)
72-576, § 5.4(c)(Example 5.1)
73-28, § 5.5(a)(ii)
73-44, § 5.7(c)(iii)
73-101, § 9.4(g)
73-160, §§ 2.4(d)(iii), 3.2(c)(i), 9.4(g)
73-234, § 5.7(c)(iii)
73-237, § 5.7(c)(iii)
73-552, §§ 5.4(b)(iii), 6.2(d)
73-580, § 7.8(b)(v)
74-79, § 5.7(c)(iii)
74-184, § 2.7(d)(ii)(H)
74-203, § 11.3(b)
74-545, § 5.4(d)(v)
75-13, § 9.3(e)
75-123, § 5.5(a)(ii)
75-161, § 5.4(a)(iv)(E)
75-233, § 7.5(g)
75-321, § 5.7(c)(ii)
75-337, § 5.7(c)(vii)
75-469, § 5.7(c)(ii)
75-515, §§ 7.2(b)(i), 7.2(b)(iii)
75-521, § 6.2(b)(i)
75-561, § 5.6(b)
76-42, § 5.2(f)
76-54, § 5.7(c)(iii)
76-123, § 5.2(h)
76-187, § 5.7(c)(vii)
76-334, § 5.2(f)
76-363, § 6.7(a)(i)
76-429, § 7.5(a)
76-527, § 5.7(c)(vii)
77-22, § 5.7(c)(vii)
77-37, §§ 5.2(d), 5.8(b)(iii)
77-81, § 7.3(a)
77-133, § 5.7(d)
77-204, §§ 7.8(b)(i), 7.8(b)(iii), 7.8(b)(iv), 7.8(c)
77-238, § 5.6(a)
77-415, § 5.6(a)
77-428, § 5.5(b)(iv)
77-479, § 5.6(a)
78-47, § 5.4(b)(ii)
78-94, § 9.3(e)
78-134, § 4.3(j)(ii)
78-250, § 6.4(f)(iv)
78-287, § 5.6(b)
78-376, § 5.2(f)
78-383, § 5.7(c)(vii)
78-397, § 5.2(h)
78-441, § 5.6(b)
79-4, § 5.5(a)(ii)
79-89, § 5.5(a)(ii)
79-155, § 5.4(c)(Exhibit 5.2)
79-250, § 5.6(b)
79-289, § 5.6(b)
79-394, § 5.7(c)(iii)
80-144, § 6.8(a)
80-154, § 5.2(h)
80-181, § 5.7(c)(iii)
81-25, § 5.2(c)
81-81, § 5.5(a)(ii)
81-206, § 2.7(d)(ii)(H)
82-20, § 5.7(c)(vii)
82-23, § 5.8(b)(iii)
82-34, § 5.6(a)
82-130, § 5.7(c)(vii)
82-131, § 5.7(c)(vii)
82-150, § 6.4(e)(viii)(A)
82-188, § 2.4(d)(iii)
82-202, § 2.9(b)
83-81, § 5.8(b)(iii)
83-142, § 5.2(h)
84-18, § 10.5(c)
84-30, §§ 5.2(d), 5.8(a)(iii)(A)
84-42, § 5.2(f)
84-123, § 7.9(a)
84-134, § 2.7(d)(ii)(H)
84-170, § 7.9(a)
84-176, § 2.3(a)(iv)
85-139, § 5.5(a)(ii)
85-197, § 5.2(c)
86-125, § 5.7(c)(iii)
86-126, § 5.7(c)(iii)
87-19, § 2.4(d)(iii)
87-76, § 5.2(c)
87-99, § 11.2(h)(i)
87-103, § 2.6(c)
88-34, § 5.7(c)(vii)
88-48, § 5.4(b)(ii)
89-101, § 5.7(c)(vii)
89-122, § 2.4(d)(iii)
90-16, §§ 2.9(a)(ii)(A), 2.9(c)
90-25, § 4.3(a)
90-87, § 3.2(j)
90-95, §§ 5.2(d), 5.5(b)(iv), 7.5(c)
91-31, §§ 2.9(a)(i)(A), 2.9(b), 3.2(c)(ii)
91-47, § 2.4(a)(ii)(B)
92-17, § 5.7(c)(iii)
92-52, §§ 2.4(c)(i), 2.6(b)(iii), 6.4(g)(ii)(A)
92-53, § 2.6(b)(i)
92-92, §§ 2.9(a)(iii), 3.2(g)(i)
92-97, § 3.2(e)(ii)
92-99, § 2.5(b)(i)
94-4, § 3.2(e)(iii)
95-71, §§ 5.4(b)(iii), 6.2(d)
96-29, §§ 5.6(b), 5.8(a)(iv)
98-10, § 5.5(a)(ii),
99-23, § 7.8(b)(iv)
2000-1, § 5.4(a)
2000-5, § 5.4(a)
2001-24, §§ 5.2(c)(i), 5.4(c)(Example 5.1)
2001-25, § 5.5(b)(iii)
2001-26, § 5.5(b)(i)
2001-46, §§ 5.2(d), 5.2(h), 5.5(b)(i), 5.5(b)(iv) 7.5(c), 7.5(h)(iv)
2002-49, § 5.7(c)(iii)
2002-85, § 5.2(c)
2003-1, § 5.8(a)(iv)
2003-19, § 5.8(a)(iv)
2003-48, §§ 5.8(a)(iv)
2003-51, § 5.2(h)
2003-125, §§ 5.8(a)(v), 6.2(b)(i), 7.4(e)
2004-2, § 6.4(b)(iii)
2004-31, §§ 2.3(a)(iv), 2.4(a)(iii)
2004-37, § 2.3(a)(v)
2004-78, §§ 2.4(d)(iii)(B)(3), 5.2(g), 5.8(a)(iii)(C)(5) (Example 5.11)
2004-79, §§ 2.3(a)(iv), 2.4(a)(iii), 2.10(a)(iv)(A)
2004-83, § 5.2(h)
2005-9, § 10.3(i)
2005-59, § 10.3(d)
2008-25, §§ 5.2(h), 5.5(b)(iv), 7.5(c), 7.5(h)(iv)
IRS Announcements
81-96, § 4.3(b)
IRS Notices
81-96, § 4.3(b)
87-14, § 6.9(e)
87-68, § 9.3(e)
87-79, § 6.4(c), 6.4(h)(ii)(B), 6.4(h)(ii)(C)
88-7, § 6.4(e)(vi)
88-67, § 6.4(e)(vi)
91-15, § 2.4(a)(ii)(B)(1), 3.2(j)
94-47, § 7.7(b)
2003-65, §§ 6.4(h)(i), 6.4(h)(ii)(B), 6.4(h)(ii)(C), 6.4(h)(ii)(D), 6.6(d)
2004-58, §§ 6.9(e), 9.3(g), 9.3(g)(vi)
2006-83, § 11.3(b)(viii)(A)
2006-198, § 4.4(e)
2008-76, §§ 6.4(d)(vii)(A), 6.4(d)(vii)(B), 6.4(d)(vii)(C)
2008-78, §§ 6.4(f)(iii)(A), 6.4(f)(iii)(C ), 6.4(f)(iii)(D)
2008-83, §§ 5.8(a)(iii), 6.4(d)(vii)(A), 6.4(d)(vii)(C), 6.4(d)(vii)(D), 6.4(d)(vii)(D)(1), 6.4(d)(vii)(D)(2), 6.4(h)(i)
2008-84, § 6.4(d)(vii)(C)
2008-100, §§ 5.8(a)(iii), 6.4(d)(vii)(E), 6.4(d)(vii)(H)
2009-14, §§ 5.8(a)(iii), 6.4(d)(vii)(E), 6.4(d)(vii)(F), 6.4(d)(vii)(G)
2009-38, §§ 6.4(d)(vii)(E), 6.4(d)(vii)(E), 6.4(d)(vii)(G), 6.4(d)(vii)(H)
2010-2, §§ 6.4(d)(vii)(E), 6.4(d)(vii)(H)
2010-40, § 7.7(c)
2010-49, § 6.4(e)(v)
2010-50, § 6.4(d)(i)
2010-58, § 6.1
IRS Private Rulings
7819071, § 5.8(a)(iv)
7821047, § 5.8(a)(iv)
7938044, § 5.8(a)(iv)
8104101, § 5.8(a)(iv)
8314021, § 2.9(b)
8315021, § 2.3(a)(iv)
8506031, § 5.5(b)(iv)
8509038, §§ 3.2(b), 7.9(a)
8535015, § 3.2(b)
8728056, § 4.3(e)
8813041, § 2.4(c)(ii)(A)
8844032, § 2.4(c)(ii)(A)
8847067, § 6.4(e)(vi)
8852039, § 2.3(c)(i)
8901055, § 6.4(c)
8902047, § 6.4(g)(ii)(A)
8903043, § 6.4(e)(vi)
8917007, § 6.4(e)(vi)
8918016, § 4.3(j)(ii)
8927051, § 2.4(c)(ii)(A)
8928012, §§ 2.9(a)(ii)(A), 4.3(a)
8930034, § 6.4(e)(vi)
8932002, § 4.4(e)
8949040, § 6.4(d)(ii)
9003050, § 5.7(c)(ii)
9007036, § 7.5(g)
9010077, § 2.4(c)(ii)
9018005, § 2.3(c)(ii)
9028065, § 6.4(d)(iv)
9037033, §§ 2.5(b), 2.5(b)(ii)
9050031, § 2.4(c)(ii)(A)
9105042, § 2.3(c)
9111055, § 5.4(d)(iii)
9114020, § 2.4(c)(ii)(A)
9121017, § 2.10(a)(ii)(B)
9125010, § 2.6(b)(ii)
9150033, § 2.7(d)(i)(A)
9204001, § 7.8(b)(iii)
9211028, § 6.4(e)(vi)
9215032, § 5.5(b)(iii)
9215043, § 2.4(c)(ii)(A)
9217040, § 5.8(b)(iii)
9229020, § 6.4(c)
9229039, §§ 5.8(b)(iii), 5.8(b)(v)
9245023, §§ 2.9(a)(ii)(B), 4.3(j)(ii)
9304008, §§ 3.2(l), 4.3(c)(iii), 4.3(d)(i), 4.3(c)(i)
9312006, § 6.4(h)(ii)(B)
9313020, § 5.8(b)(iii)
9317020, § 2.3(c)
9335024, § 2.4(c)(ii)(A)
9335029, § 5.8(b)(iii)
9402004, § 7.7(b)(v)
9406015, § 2.7(d)(i)(A)
9407025, § 6.4(d)(i)
9423003, § 3.3(e)
9425024, §§ 6.2(b)(i), 7.4(e)
9444035, § 6.4(h)(ii)(B)
9504032, § 2.7(b)(ii)
9508035, § 6.4(f)(iii)
9522008, § 3.2(g)(i)
9522046, § 4.3(c)(iv)
9533024, §§ 6.4(d), 6.4(d)(i)
9537006, § 3.3(f)
9541006, § 3.3(e)
9541019, § 6.4(f)(iii)
9544026, § 5.8(b)(iv)
9610012, § 6.4(d)
9616027, § 6.4(h)(ii)(C)
9619002, § 3.2(e)(iii)
9619051, § 6.4(g)(ii)(A)
9623028, § 2.3(c)(ii)(A)
9629016, §§ 3.3(h), 5.8(b)(iii)
9630017, § 6.4(d)
9630038, § 6.4(f)(iii)
9650019, §§ 2.10(a)(i), 2.10(a)(ii)(B)
9706014, § 6.4(f)(iii)
9725039, § 6.4(d)(i)
9738031, § 7.5(g)
9817012, § 6.4(c)
9830002, §§ 2.4(c)(ii), 2.4(c)(ii)(A)
9835027, § 6.4(f)(iii)
9932013, § 2.6(b)(ii)
199918050, § 7.5(h)(iv)
199951011, § 9.4(d)(i)
200021014, § 2.6(d)
200028027, § 5.4(d)(iii)
200125056, § 6.4(c)
200208016, § 2.7(d)(i)(A)
200210044, § 2.7(d)(i)(A)
200212004, § 2.11(a)(iii)
200238017, § 6.6(e)
200243034, §§ 2.3(a)(vi), 2.5(a)
200250024, § 5.4(d)(iii)
200315001, § 2.4(d)(iii)(D)
200406027, § 6.4(f)(iv)
200411012, §§ 6.4(d)(i), 6.4(d)(ii)
200442011, § 6.4(h)(iii)(C)
200511008, § 6.4(d)(i)
200520011, § 6.4(d)(i)
200537026, § 2.4(c)(ii)
200605003, § 6.4(d)(i)
200617024, § 5.8(b)(v)
200622011, § 6.4(d)(i)
200637026, § 2.4(d)(iii)(D)
200709013, § 2.4 (d)(iii)(D)
200710004, § 6.2(c)
200713015, §§ 6.4(d)(i), 6.4(d)(vi)
200720012, § 6.4(g)(ii)(A)
200724031, § 6.2(c)
200730003, § 6.4(f)(iii)
200731020, § 6.4(g)(ii)(B)
200745001, § 2.9(a)(i)(A)
200745002, § 2.9(a)(i)(A)
200745003, § 2.9(a)(i)(A)
200745004, § 2.9(a)(i)(A)
200748015, § 6.4(g)(ii)(A)
200751007, §§ 6.4(h)(iii)(C), 6.4(h)(iii)(D)
200751011, § 6.4(g)(ii)(B)
200803005, § 5.6(b)
200806008, §§ 6.4(d), 6.4(d)(i)
200814004, § 6.4(f)(iii)
200818006, § 2.6(d)
200818020, §§ 6.4(d), 6.4(d)(i), 6.4(g)(ii)(A)
200822013, § 6.4(d)(i)
200837017, § 6.4(c)
200837021, § 6.4(c)
200843011, § 6.4(d)(i)
200883009, § 7.8(c)
200902007, § 6.4(d)(i)
200934002, § 6.4(d)(vi)
200935011, § 6.4(d)
200949014, § 6.4(f)(v)
200952102, § 6.4(f)(iii)
201003008, § 6.4(g)(ii)(B)
201010009, § 6.4(d)(i)
201010015, § 2.4(d)(iii)(D)
201014002, § 7.4(e)
201015003, § 6.4(d)(i)
201015028, § 7.5(c)
201016048, § 2.4(c)(ii)
201024037, § 6.4(d)
201025018, § 5.8(b)(iii)
201027030, § 6.4(d)(i)
201027035, § 2.3(a)(vi)