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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.312-5: -5 Special rule for partial liquidations and certain redemptions.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

The part of the distribution properly chargeable to capital account within the provisions of section 312(e) shall not be considered a distribution of earnings and profits within the meaning of section 301 for the purpose of determining taxability of subsequent distributions by the corporation.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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