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), ...