Matching rule. (§ 1.1502-13(c)(7)(ii) )
Acceleration rule. (§ 1.1502-13(d)(3) )
Simplifying rules-inventory. (§ 1.1502-13(e)(1)(v) )
Stock of members. (§ 1.1502-13(f)(7) )
Obligations of members. (§ 1.1502-13(g)(7)(ii) )
Anti-avoidance rules. (§ 1.1502-13(h)(2) )
Miscellaneous operating rules. (§ 1.1502-13(j)(9) )
26 C.F.R. §1.1502-13
For FEDERAL REGISTER citations affecting § 1.1502-13 , see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www.govinfo.gov.
By T.D. 9905, 85 FR 56843, Sept. 14, 2020, § 1.1502-13 was amended in part by redesignating paragraphs (h)(2)(v)(a) and (b) as paragraphs (h)(2)(iv)(A) and (B); however, the amendment could not be incorporated due to inaccurate amendatory instruction.