26 C.F.R. PART 1--INCOME TAXES


TITLE 26--Internal Revenue

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER A--INCOME TAX

PART 1--INCOME TAXES

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Table of Contents
       Headings
1.301-1
Rules applicable with respect to distributions of money and other property.
1.302-1
General.
1.302-2
Redemptions not taxable as dividends.
1.302-2t
Redemptions not taxable as dividends (temporary).
1.302-3
Substantially disproportionate redemption.
1.302-4
Termination of shareholder's interest.
1.302-4t
Termination of shareholder's interest (temporary).
1.303-1
General.
1.303-2
Requirements.
1.303-3
Application of other sections.
1.304-1
General.
1.304-2
Acquisition by related corporation (other than subsidiary).
1.304-3
Acquisition by a subsidiary.
1.304-4t
Special rule for use of a related corporation to acquire for property the stock of another commonly owned corporation (temporary).
1.304-5
Control.
1.305-1
Stock dividends.
1.305-2
Distributions in lieu of money.
1.305-3
Disproportionate distributions.
1.305-4
Distributions of common and preferred stock.
1.305-5
Distributions on preferred stock.
1.305-6
Distributions of convertible preferred.
1.305-7
Certain transactions treated as distributions.
1.305-8
Effective dates.
1.306-1
General.
1.306-2
Exception.
1.306-3
Section 306 stock defined.
1.307-1
General.
1.307-2
Exception.
1.312-1
Adjustment to earnings and profits reflecting distributions by corporations.
1.312-2
Distribution of inventory assets.
1.312-3
Liabilities.
1.312-4
Examples of adjustments provided in section 312(c).
1.312-5
Special rule for partial liquidations and certain redemptions.
1.312-6
Earnings and profits.
1.312-7
Effect on earnings and profits of gain or loss realized after February 28, 1913.
1.312-8
Effect on earnings and profits of receipt of tax-free distributions requiring adjustment or allocation of basis of stock.
1.312-9
Adjustments to earnings and profits reflecting increase in value accrued before March 1, 1913.
1.312-10
Allocation of earnings in certain corporate separations.
1.312-11
Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another.
1.312-12
Distributions of proceeds of loans guaranteed by the United States.
1.312-15
Effect of depreciation on earnings and profits.
1.316-1
Dividends.
1.316-2
Sources of distribution in general.
1.317-1
Property defined.
1.318-1
Constructive ownership of stock; introduction.
1.318-2
Application of general rules.
1.318-3
Estates, trusts, and options.
1.318-4
Constructive ownership as actual ownership; exceptions.
1.331-1
Corporate liquidations.
1.331-1t
Corporate liquidations (temporary).
1.332-1
Distributions in liquidation of subsidiary corporation; general.
1.332-2
Requirements for nonrecognition of gain or loss.
1.332-3
Liquidations completed within one taxable year.
1.332-4
Liquidations covering more than one taxable year.
1.332-5
Distributions in liquidation as affecting minority interests.
1.332-6t
Records to be kept and information to be filed with return (temporary).
1.332-7
Indebtedness of subsidiary to parent.
1.334-1
Basis of property received in liquidations.
1.337(d)-1
Transitional loss limitation rule.
1.337(d)-1t
[Reserved]
1.337(d)-2
Loss limitation rules.
1.337(d)-4
Taxable to tax-exempt.
1.337(d)-5
Old transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT
1.337(d)-6
New transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT.
1.337(d)-7
Tax on property owned by a C corporation that becomes property of a RIC or REIT.
1.338-0
Outline of topics.
1.338-1
General principles; status of old target and new target.
1.338-2
Nomenclature and definitions; mechanics of the section 338 election.
1.338-3
Qualification for the section 338 election.
1.338-4
Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.
1.338-5
Adjusted grossed-up basis.
1.338-6
Allocation of ADSP and AGUB among target assets.
1.338-6t
Allocation of ADSP and AGUB among target assets (temporary).
1.338-7
Allocation of redetermined ADSP and AGUB among target assets.
1.338-8
Asset and stock consistency.
1.338-9
International aspects of section 338.
1.338-10
Filing of returns.
1.338-10t
Filing of returns (temporary).
1.338-11
Effect of section 338 election on insurance company targets.
1.338-11t
Effect of section 338 election on insurance company targets (temporary).
1.338(h)(10)-1
Deemed asset sale and liquidation.
1.338(i)-1
Effective dates.
1.341-1
Collapsible corporations; in general.
1.341-2
Definitions.
1.341-3
Presumptions.
1.341-4
Limitations on application of section.
1.341-5
Application of section.
1.341-6
Exceptions to application of section.
1.341-7
Certain sales of stock of consenting corporations.
1.342-1
General.
1.346-1
Partial liquidation.
1.346-2
Treatment of certain redemptions.
1.346-3
Effect of certain sales.
1.351-1
Transfer to corporation controlled by transferor.
1.351-2
Receipt of property.
1.351-3t
Records to be kept and information to be filed (temporary).
1.354-1
Exchanges of stock and securities in certain reorganizations.
1.355-0
Outline of sections.
1.355-1
Distribution of stock and securities of a controlled corporation.
1.355-2
Limitations.
1.355-3
Active conduct of a trade or business.
1.355-4
Non pro rata distributions, etc.
1.355-5t
Records to be kept and information to be filed (temporary).
1.355-6
Recognition of gain on certain distributions of stock or securities in controlled corporation.
1.355-7
Recognition of gain on certain distributions of stock or securities in connection with an acquisition.
1.356-1
Receipt of additional consideration in connection with an exchange.
1.356-2
Receipt of additional consideration not in connection with an exchange.
1.356-3
Rules for treatment of securities as ''other property''.
1.356-4
Exchanges for section 306 stock.
1.356-5
Transactions involving gift or compensation.
1.356-6
Rules for treatment of nonqualified preferred stock as other property.
1.356-7
Rules for treatment of nonqualified preferred stock and other preferred stock received in certain transactions.
1.357-1
Assumption of liability.
1.357-2
Liabilities in excess of basis.
1.358-1
Basis to distributees.
1.358-2
Allocation of basis among nonrecognition property.
1.358-3
Treatment of assumption of liabilities.
1.358-4
Exceptions.
1.358-5
[Reserved]
1.358-5t
Special rules for assumption of liabilities (temporary).
1.358-6
Stock basis in certain triangular reorganizations.
1.358-7
Transfers by partners and partnerships to corporations.
1.361-1
Nonrecognition of gain or loss to corporations.
1.362-1
Basis to corporations.
1.362-2
Certain contributions to capital.
1.367(a)-1t
Transfers to foreign corporations subject to section 367(a): In general (temporary).
1.367(a)-2t
Exception for transfers of property for use in the active conduct of a trade or business (temporary).
1.367(a)-3
Treatment of transfers of stock or securities to foreign corporations.
1.367(a)-4t
Special rules applicable to specified transfers of property (temporary).
1.367(a)-5t
Property subject to section 367(a)(1) regardless of use in trade or business (temporary).
1.367(a)-6t
Transfer of foreign branch with previously deducted losses (temporary).
1.367(a)-8
Gain recognition agreement requirements.
1.367(b)-0
Table of contents.
1.367(b)-1
Other transfers.
1.367(b)-2
Definitions and special rules.
1.367(b)-3
Repatriation of foreign corporate assets in certain nonrecognition transactions.
1.367(b)-3t
Repatriation of foreign corporate assets in certain nonrecognition transactions (temporary).
1.367(b)-4
Acquisition of foreign corporate stock or assets by a foreign corporation in certain nonrecognition transactions.
1.367(b)-5
Distributions of stock described in section 355.
1.367(b)-6
Effective dates and coordination rules.
1.367(b)-7
Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign nonrecognition transactions.
1.367(b)-8
Allocation of earnings and profits and foreign income taxes in certain foreign corporate separations.--[Reserved]
1.367(b)-9
Special rule for F reorganizations and similar transactions.
1.367(b)-12
Subsequent treatment of amounts attributed or included in income.
1.367(b)-13
Special rules for determining basis and holding period.
1.367(d)-1t
Transfers of intangible property to foreign corporations (temporary).
1.367(e)-0
Outline of 1.367(e)-1 and 1.367(e)-2.
1.367(e)-1
Distributions described in section 367(e)(1).
1.367(e)-2
Distributions described in section 367(e)(2).
1.368-1
Purpose and scope of exception of reorganization exchanges.
1.368-2
Definition of terms.
1.368-3t
Records to be kept and information to be filed with returns (temporary).
1.371-1
Exchanges by corporations.
1.371-2
Exchanges by security holders.
1.372-1
Corporations.
1.374-1
Exchanges by insolvent railroad corporations.
1.374-2
Basis of property acquired after December 31, 1938, by railroad corporation in a receivership or railroad reorganization proceeding.
1.374-3
Records to be kept and information to be filed.
1.374-4
Property acquired by electric railway corporation in corporate reorganizing proceeding.
1.381(a)-1
General rule relating to carryovers in certain corporate acquisitions.
1.381(b)-1
Operating rules applicable to carryovers in certain corporate acquisitions.
1.381(b)-1t
Operating rules applicable to carryovers in certain corporate acquisitions (temporary).
1.381(c)(1)-1
Net operating loss carryovers in certain corporate acquisitions.
1.381(c)(1)-2
Net operating loss carryovers; two or more dates of distribution or transfer in the taxable year.
1.381(c)(2)-1
Earnings and profits.
1.381(c)(3)-1
Capital loss carryovers.
1.381(c)(4)-1
Method of accounting.
1.381(c)(5)-1
Inventories.
1.381(c)(6)-1
Depreciation method.
1.381(c)(8)-1
Installment method.
1.381(c)(9)-1
Amortization of bond discount or premium.
1.381(c)(10)-1
Deferred exploration and development expenditures.
1.381(c)(11)-1
Contributions to pension plan, employees' annuity plans, and stock bonus and profit-sharing plans.
1.381(c)(12)-1
Recovery of bad debts, prior taxes, or delinquency amounts.
1.381(c)(13)-1
Involuntary conversions.
1.381(c)(14)-1
Dividend carryover to personal holding company.
1.381(c)(15)-1
Indebtedness of certain personal holding companies.
1.381(c)(16)-1
Obligations of distributor or transferor corporation.
1.381(c)(17)-1
Deficiency dividend of personal holding company.
1.381(c)(18)-1
Depletion on extraction of ores or minerals from the waste or residue of prior mining.
1.381(c)(19)-1
Charitable contribution carryovers in certain acquisitions.
1.381(c)(21)-1
Pre-1954 adjustments resulting from change in method of accounting.
1.381(c)(22)-1
Successor life insurance company.
1.381(c)(23)-1
Investment credit carryovers in certain corporate acquisitions.
1.381(c)(24)-1
Work incentive program credit carryovers in certain corporate acquisitions.
1.381(c)(25)-1
Deficiency dividend of a qualified investment entity.
1.381(c)(26)-1
Credit for employment of certain new employees.
1.381(d)-1
Operations loss carryovers of life insurance companies.
1.382-1
Table of contents.
1.382-1t
[Reserved]
1.382-2
General rules for ownership change.
1.382-2t
Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary).
1.382-3
Definitions and rules relating to a 5-percent shareholder.
1.382-4
Constructive ownership of stock.
1.382-5
Section 382 limitation.
1.382-6
Allocation of income and loss to periods before and after the change date for purposes of section 382.
1.382-7
Built-in gains and losses.--[Reserved]
1.382-8
Controlled groups.
1.382-8t
Controlled groups (temporary).
1.382-9
Special rules under section 382 for corporations under the jurisdiction of a court in a title 11 or similar case.
1.382-10
Special rules for determining time and manner of acquisition of an interest in a loss corporation.
1.382-11t
Reporting requirements (temporary).
1.383-0
Effective date.
1.383-1
Special limitations on certain capital losses and excess credits.
1.383-2
Limitations on certain capital losses and excess credits in computing alternative minimum tax.--[Reserved]
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