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Treasury Regulations · 26 CFR Part 1

Computation of Separate Taxable Income (§§ 1.1502-12 to 1.1502-19)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.1502-12 Separate taxable income.
  2. § 1.1502-13 Intercompany transactions.
  3. § 1.1502-14Z Application of opportunity zone rules to members of a consolidated group.
  4. § 1.1502-15 SRLY limitation on built-in losses.
  5. § 1.1502-16 Mine exploration expenditures.
  6. § 1.1502-17 Methods of accounting.
  7. § 1.1502-19 Excess loss accounts.