Home/CFR/Title 26/Part 1/§ 1.245A-1 - 1.245A-4
26 CFR · Internal Revenue

§ 1.245A-1 - 1.245A-4 — §§ 1.245A-1-1.245A-4 [Reserved]

26 CFR § 1.245A-1 - 1.245A-4
TitleTitle 26: Internal RevenuePartPart 1: Income Taxes
SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 1.245A-1 - 1.245A-4 (§§ 1.245A-1-1.245A-4 [Reserved]) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
26 C.F.R. § 1.245A-1 - 1.245A-4 (2026).

Text

§§ 1.245A-1-1.245A-4 [Reserved]

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Related

§ 1.245
26 C.F.R. § 1.245

Nearby Sections

11
§ 1.243-2
Special rules for certain distributions.
§ 1.243-3
Certain dividends from foreign corporations.
§ 1.243-4
Qualifying dividends.
§ 1.243-5
Effect of election.
§ 1.245-1
Dividends received from certain foreign corporations.
§ 1.245A-1 - 1.245A-4
§§ 1.245A-1-1.245A-4 [Reserved]
§ 1.245A-5
Limitation of section 245A deduction and section 954(c)(6) exception.
§ 1.245A-6
Coordination of extraordinary disposition and disqualified basis rules.
§ 1.245A-7
Coordination rules for simple cases.
§ 1.245A-8
Coordination rules for complex cases.
§ 1.245A-9
Other rules and definitions.

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Bluebook (online)
26 C.F.R. § 1.245A-1 - 1.245A-4, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.245A-1 - 1.245A-4.
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