Subjgrp 12. Computation of Separate Taxable Income

• § 1.1502-12 - Separate taxable income.
• § 1.1502-13 - Intercompany transactions.
• § 1.1502-14Z - Application of opportunity zone rules to members of a consolidated group.
• § 1.1502-15 - SRLY limitation on built-in losses.
• § 1.1502-16 - Mine exploration expenditures.
• § 1.1502-17 - Methods of accounting.
• § 1.1502-19 - Excess loss accounts.