26 CFR · Internal Revenue

§ 1.108(c)-1T — § 1.108(c)-1T [Reserved]

eCFR · current through Aug 10, 2026

§ 1.108(c)-1T [Reserved]

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26 C.F.R. § 1.108(c)-1T (§ 1.108(c)-1T [Reserved]) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

26 C.F.R. § 1.108

Nearby Sections

11

§ 1.108-5

Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.

§ 1.108-6

Limitations on the exclusion of income from the discharge of qualified real property business indebtedness.

§ 1.108-7

Reduction of attributes.

§ 1.108-8

Indebtedness satisfied by partnership interest.

§ 1.108-9

Application of the bankruptcy and the insolvency provisions of section 108 to grantor trusts and disregarded entities.

§ 1.108(c)-1T

§ 1.108(c)-1T [Reserved]

§ 1.108(i)-0

Definitions and effective/applicability dates.

§ 1.108(i)-1

Deferred discharge of indebtedness income and deferred original issue discount deductions of C corporations.

§ 1.108(i)-2

Application of section 108(i) to partnerships and S corporations.

§ 1.108(i)-3

Rules for the deduction of OID.

§ 1.109-1

Exclusion from gross income of lessor of real property of value of improvements erected by lessee.

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