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 > 1.382-9—Special rules under section 382 for corporations under the jurisdiction of a court in a title 11 or similar case.

1.382-9—Special rules under section 382 for corporations under the jurisdiction of a court in a title 11 or similar case.