26 C.F.R. § 1.1502-20T   Disposition or deconsolidation of subsidiary stock (temporary).


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
Computation of Separate Taxable Income

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§ 1.1502-20T   Disposition or deconsolidation of subsidiary stock (temporary).

(a) through (h) [Reserved]. For further guidance, see §1.1502–20(a) through (h).

[T.D. 8984, 67 FR 11037, Mar. 12, 2002, as amended by T.D. 8998, 67 FR 38000, May 31, 2002; T.D. 9057, 68 FR 24353, May 7, 2003; T.D. 9154, 69 FR 52421, Aug. 26, 2004; T.D. 9187, 70 FR 10325, Mar. 3, 2005]

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