SUBPART J—Certificates of Divestiture (§2634.1001 to §2634.1008)
- 2634.1001—Overview.
- 2634.1002—Role of the Internal Revenue Service.
- 2634.1003—Definitions.
- 2634.1004—General rule.
- 2634.1005—How to obtain a Certificate of Divestiture.
- 2634.1006—Rollover into permitted property.
- 2634.1007—Cases in which Certificates of Divestiture will not be issued.
- 2634.1008—Public access to a Certificate of Divestiture.