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Treasury Regulations · 26 CFR Part 1

Special Taxes and Taxpayers (§§ 1.1502-43 to 1.1502-68)

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. § 1.1502-43 Consolidated accumulated earnings tax.
  2. § 1.1502-44 Percentage depletion for independent producers and royalty owners.
  3. § 1.1502-45 Limitation on losses to amount at risk.
  4. § 1.1502-47 Consolidated returns by life-nonlife groups.
  5. § 1.1502-50 Consolidated section 250.
  6. § 1.1502-51 Consolidated section 951A.
  7. § 1.1502-55 Computation of alternative minimum tax of consolidated groups.
  8. § 1.1502-59A Application of section 59A to consolidated groups.
  9. § 1.1502-68 Additional first year depreciation deduction for property acquired and placed in service after September 27, 2017.