IRS Guidance

 

Section 59A

 

Section 162(m)

 

Section 163(j)

 

Section 168(k)

 

Section 199A

 

Section 245A

 

Section 250

 

Section 267A

 

Section 274

 

Section 451

 

Section 904

 

Section 951A

 

Section 959

 

Section 960

 

Section 965

 

Section 1061

 

Section 1400Z-2

 

Section 1446(f)

 

Section 6050X