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 > 1.985-6—Transition rules for a QBU that uses the dollar approximate separate transactions method for its first taxable year beginning in 1987.

1.985-6—Transition rules for a QBU that uses the dollar approximate separate transactions method for its first taxable year beginning in 1987.