IRS Guidance

Section 59A

Section 162(m)

Section 162(f)

Section 163(j)

Section 168(k)

Section 199A

Section 245A

Section 250

Section 267A

Section 274

Section 451

Section 864(c)(8)

Section 904

Section 951A

Section 956

Section 958

Section 959

Section 960

Section 965

Section 1031

Section 1061

Section 1297

Section 1400Z-2

Section 1446(f)

Section 4968

Section 6050X

Section 6050Y