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7 Cards in this Set

  • Front
  • Back

IRC Subject Number 1

Income Tax

IRC Subject Matter 20

Estate Tax

IRC Subject Matter 25

Gift Tax

IRC Subject Matter 301

Administrative and Procedural Matters

IRC Subject Number 601

Procedural Rules

In what section did Congress delegate the Treasury Department authority to issue regulations that determine the tax liability of a group of affiliated corporations filling a consolidated return?

Sec. 1502

IRC Section 165

Losses