Subjgrp 6. Changes To Effectuate F.C.C. Policy

• § 1.1071-3 - Reduction of basis of property pursuant to election under section 1071.
• § 1.1071-4 - Manner of election.
• § 1.1071-1 - Gain from sale or exchange to effectuate policies of Federal Communications Commission.
• § 1.1071-2 - Nature and effect of election.