# Treas. Reg. § 1.1502-97: Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.1502-97>. Interprets 26 U.S.C. § 1502.