<section id="crkr-0000001"> <p>[<a href="/lr/resolve/td-8122/17xv8" id="crkr-0000030" title="T.D. 8122">T.D. 8122</a>, 52 FR 3002, Jan. 30, 1987. Removed by <a href="/lr/resolve/td-9849/2976y" id="crkr-0000026" title="T.D. 9849">T.D. 9849</a>, 84 FR 9231-9239, Mar. 14, 2019.]</p> </section>

<p>Sec. 301.6241-1T Tax treatment determined at corporate level. [Removed]</p>

Sec. 301.6241-1T Tax treatment determined at corporate level. [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cps3"><b>section 6241</b></a></p> </div>