Separate existence ignored. (1) In general. Except as otherwise provided in paragraphs (a)(3), (a)(6), (a)(7), (a)(8), and (a)(9) of this section, for Federal tax purposes—
Appears in 3 contracts
Samples: www.govinfo.gov, www.govinfo.gov, www.govinfo.gov
Separate existence ignored. (1) In general. Except as otherwise provided in paragraphs paragraph (a)(3), (a)(6), (a)(7), (a)(8), and (a)(9) of this section, for Federal tax purposes—
Appears in 1 contract
Samples: www.govinfo.gov
Separate existence ignored. (1) In general. Except as otherwise provided in paragraphs (a)(3), ) and (a)(6), (a)(7), (a)(8), and (a)(9) of this section, for Federal tax purposes—
Appears in 1 contract
Samples: www.govinfo.gov
