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U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
All Titles
Title 5
Chapter XVI
Part 2634
Subpart J - Subpart J—Certificates of Divestiture
§ 2634.1001 - Overview.
§ 2634.1002 - Role of the Internal Revenue Service.
§ 2634.1003 - Definitions.
§ 2634.1004 - General rule.
§ 2634.1005 - How to obtain a Certificate of Divestiture.
§ 2634.1006 - Rollover into permitted property.
§ 2634.1007 - Cases in which Certificates of Divestiture will not be issued.
§ 2634.1008 - Public access to a Certificate of Divestiture.
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