CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.382-2T—Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary).

1.382-2T—Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary).