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.