Subjgrp 15. Special Taxes and Taxpayers

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