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- 26 CFR 1.337(d)-1T · (d)-1T [Reserved]
- 26 CFR 1.337(d)-2 · (d)-2 Loss limitation rules.
- 26 CFR 1.337(d)-3 · (d)-3 Gain recognition upon certain partnership transactions involving a partner's stock.
- 26 CFR 1.337(d)-4 · (d)-4 Taxable to tax-exempt.
- 26 CFR 1.337(d)-5 · (d)-5 Old transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT
- 26 CFR 1.337(d)-6 · (d)-6 New transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT.
- 26 CFR 1.337(d)-7 · (d)-7 Tax on property owned by a C corporation that becomes property of a RIC or REIT.
- 26 CFR 1.338-0 · -0 Outline of topics.
- 26 CFR 1.338-1 · -1 General principles; status of old target and new target.
- 26 CFR 1.338-2 · -2 Nomenclature and definitions; mechanics of the section 338 election.
- 26 CFR 1.338-3 · -3 Qualification for the section 338 election.
- 26 CFR 1.338-4 · -4 Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.
- 26 CFR 1.338-5 · -5 Adjusted grossed-up basis.
- 26 CFR 1.338-6 · -6 Allocation of ADSP and AGUB among target assets.
- 26 CFR 1.338-7 · -7 Allocation of redetermined ADSP and AGUB among target assets.
- 26 CFR 1.338-8 · -8 Asset and stock consistency.
- 26 CFR 1.338-9 · -9 International aspects of section 338.
- 26 CFR 1.338-10 · -10 Filing of returns.
- 26 CFR 1.338-11 · -11 Effect of section 338 election on insurance company targets.
- 26 CFR 1.338(h)(10)-1 · (h)(10)-1 Deemed asset sale and liquidation.
- 26 CFR 1.338(i)-1 · (i)-1 Effective/applicability date.
- 26 CFR 1.346-1 · -1 Partial liquidation.
- 26 CFR 1.346-2 · -2 Treatment of certain redemptions.
- 26 CFR 1.346-3 · -3 Effect of certain sales.
- 26 CFR 1.351-1 · -1 Transfer to corporation controlled by transferor.
- 26 CFR 1.351-2 · -2 Receipt of property.
- 26 CFR 1.351-3 · -3 Records to be kept and information to be filed.
- 26 CFR 1.354-1 · -1 Exchanges of stock and securities in certain reorganizations.
- 26 CFR 1.355-0 · -0 Outline of sections.
- 26 CFR 1.355-1 · -1 Distribution of stock and securities of a controlled corporation.
- 26 CFR 1.355-2 · -2 Limitations.
- 26 CFR 1.355-3 · -3 Active conduct of a trade or business.
- 26 CFR 1.355-4 · -4 Non pro rata distributions, etc.
- 26 CFR 1.355-5 · -5 Records to be kept and information to be filed.
- 26 CFR 1.355-6 · -6 Recognition of gain on certain distributions of stock or securities in controlled corporation.
- 26 CFR 1.355-7 · -7 Recognition of gain on certain distributions of stock or securities in connection with an acquisition.
- 26 CFR 1.355-8 · -8 Definition of predecessor and successor and limitations on gain recognition under section 355(e) and section 355(f).
- 26 CFR 1.356-1 · -1 Receipt of additional consideration in connection with an exchange.
- 26 CFR 1.356-2 · -2 Receipt of additional consideration not in connection with an exchange.
- 26 CFR 1.356-3 · -3 Rules for treatment of securities as “other property”.
- 26 CFR 1.356-4 · -4 Exchanges for section 306 stock.
- 26 CFR 1.356-5 · -5 Transactions involving gift or compensation.
- 26 CFR 1.356-6 · -6 Rules for treatment of nonqualified preferred stock as other property.
- 26 CFR 1.356-7 · -7 Rules for treatment of nonqualified preferred stock and other preferred stock received in certain transactions.
- 26 CFR 1.357-1 · -1 Assumption of liability.
- 26 CFR 1.357-2 · -2 Liabilities in excess of basis.
- 26 CFR 1.358-1 · -1 Basis to distributees.
- 26 CFR 1.358-2 · -2 Allocation of basis among nonrecognition property.
- 26 CFR 1.358-3 · -3 Treatment of assumption of liabilities.
- 26 CFR 1.358-4 · -4 Exceptions.
- 26 CFR 1.358-5 · -5 Special rules for assumption of liabilities.
- 26 CFR 1.358-6 · -6 Stock basis in certain triangular reorganizations.
- 26 CFR 1.358-7 · -7 Transfers by partners and partnerships to corporations.
- 26 CFR 1.361-1 · -1 Nonrecognition of gain or loss to corporations.
- 26 CFR 1.362-1 · -1 Basis to corporations.
- 26 CFR 1.362-2 · -2 Certain contributions to capital.
- 26 CFR 1.362-3 · -3 Basis of importation property acquired in loss importation transaction.
- 26 CFR 1.362-4 · -4 Basis of loss duplication property.
- 26 CFR 1.367(a)-0 · (a)-0 Table of contents.
- 26 CFR 1.367(a)-1 · (a)-1 Transfers to foreign corporations subject to section 367(a): In general.
- 26 CFR 1.367(a)-1T · (a)-1T Transfers to foreign corporations subject to section 367(a): In general (temporary).
- 26 CFR 1.367(a)-2 · (a)-2 Exceptions for transfers of property for use in the active conduct of a trade or business.
- 26 CFR 1.367(a)-3 · (a)-3 Treatment of transfers of stock or securities to foreign corporations.
- 26 CFR 1.367(a)-4 · (a)-4 Special rule applicable to U.S. depreciated property.
- 26 CFR 1.367(a)-5 · (a)-5 [Reserved]
- 26 CFR 1.367(a)-6 · (a)-6 Transfer of foreign branch with previously deducted losses.
- 26 CFR 1.367(a)-6T · (a)-6T Transfer of foreign branch with previously deducted losses (temporary).
- 26 CFR 1.367(a)-7 · (a)-7 Outbound transfers of property described in section 361(a) or (b).
- 26 CFR 1.367(a)-8 · (a)-8 Gain recognition agreement requirements.
- 26 CFR 1.367(a)-9T · (a)-9T Treatment of deemed section 351 exchanges pursuant to section 304(a)(1) (temporary).
- 26 CFR 1.367(b)-0 · (b)-0 Table of contents.
- 26 CFR 1.367(b)-1 · (b)-1 Other transfers.
- 26 CFR 1.367(b)-2 · (b)-2 Definitions and special rules.
- 26 CFR 1.367(b)-3 · (b)-3 Repatriation of foreign corporate assets in certain nonrecognition transactions.
- 26 CFR 1.367(b)-3T · (b)-3T Repatriation of foreign corporate assets in certain nonrecognition transactions (temporary).
- 26 CFR 1.367(b)-4 · (b)-4 Acquisition of foreign corporate stock or assets by a foreign corporation in certain nonrecognition transactions.
- 26 CFR 1.367(b)-5 · (b)-5 Distributions of stock described in section 355.
- 26 CFR 1.367(b)-6 · (b)-6 Effective/applicability dates and coordination rules.
- 26 CFR 1.367(b)-7 · (b)-7 Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign nonrecognition transactions.
- 26 CFR 1.367(b)-8 · (b)-8 Allocation of earnings and profits and foreign income taxes in certain foreign corporate separations. [Reserved]
- 26 CFR 1.367(b)-9 · (b)-9 Special rule for F reorganizations and similar transactions.
- 26 CFR 1.367(b)-10 · (b)-10 Acquisition of parent stock or securities for property in triangular reorganizations.
- 26 CFR 1.367(b)-12 · (b)-12 Subsequent treatment of amounts attributed or included in income.
- 26 CFR 1.367(b)-13 · (b)-13 Special rules for determining basis and holding period.
- 26 CFR 1.367(d)-1 · (d)-1 Transfers of intangible property to foreign corporations.
- 26 CFR 1.367(d)-1T · (d)-1T Transfers of intangible property to foreign corporations (temporary).
- 26 CFR 1.367(e)-0 · (e)-0 Outline of §§ 1.367(e)-1 and 1.367(e)-2.
- 26 CFR 1.367(e)-1 · (e)-1 Distributions described in section 367(e)(1).
- 26 CFR 1.367(e)-2 · (e)-2 Distributions described in section 367(e)(2).
- 26 CFR 1.368-1 · -1 Purpose and scope of exception of reorganization exchanges.
- 26 CFR 1.368-2 · -2 Definition of terms.
- 26 CFR 1.368-3 · -3 Records to be kept and information to be filed with returns.
- 26 CFR 1.381(a)-1 · (a)-1 General rule relating to carryovers in certain corporate acquisitions.
- 26 CFR 1.381(b)-1 · (b)-1 Operating rules applicable to carryovers in certain corporate acquisitions.
- 26 CFR 1.381(c)(1)-1 · (c)(1)-1 Net operating loss carryovers in certain corporate acquisitions.
- 26 CFR 1.381(c)(1)-2 · (c)(1)-2 Net operating loss carryovers; two or more dates of distribution or transfer in the taxable year.
- 26 CFR 1.381(c)(2)-1 · (c)(2)-1 Earnings and profits.
- 26 CFR 1.381(c)(3)-1 · (c)(3)-1 Capital loss carryovers.
- 26 CFR 1.381(c)(4)-1 · (c)(4)-1 Method of accounting.
- 26 CFR 1.381(c)(5)-1 · (c)(5)-1 Inventory method.