Subjgrp 7. Terminal Railroad Corporations and Their Shareholders

• § 1.281-1 - In general.
• § 1.281-2 - Effect of section 281 upon the computation of taxable income.
• § 1.281-3 - Definitions.
• § 1.281-4 - Taxable years affected.
• §§ 1.282-1.300 - §[Reserved]