26 CFR 1.1502-97 - Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]

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Regulations last checked for updates: May 22, 2026

Title 26 - Internal Revenue last revised: May 20, 2026

All TitlesTitle 26Chapter IPart 1 - PART 1—INCOME TAXES (CONTINUED)

authority: 26 U.S.C. 7805,unless

cite as: 26 CFR 1.1502-97

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