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Treasury Regulations · 26 CFR Part 1

Rules Relating to Individuals' Title 11 Cases (§§ 1.1398-1 to 1.1400Z2(f)-1)

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. § 1.1398-1 Treatment of passive activity losses and passive activity credits in individuals' title 11 cases.
  2. § 1.1398-2 Treatment of section 465 losses in individuals' title 11 cases.
  3. § 1.1398-3 Treatment of section 121 exclusion in individuals' title 11 cases.
  4. § 1.1400L(b)-1 Additional first year depreciation deduction for qualified New York Liberty Zone property.
  5. § 1.1400Z2-0 Table of Contents.
  6. § 1.1400Z2(a)-1 Deferring tax on capital gains by investing in opportunity zones.
  7. § 1.1400Z2(b)-1 Inclusion of gains that have been deferred under section 1400Z-2(a).
  8. § 1.1400Z2(c)-1 Investments held for at least 10 years.
  9. § 1.1400Z2(d)-1 Qualified opportunity funds and qualified opportunity zone businesses.
  10. § 1.1400Z2(d)-2 Qualified opportunity zone business property.
  11. § 1.1400Z2(e)-1 [Reserved]
  12. § 1.1400Z2(f)-1 Administrative rules- penalties, anti-abuse, etc.