{"data":{"id":"us/26-cfr-1.1374-9","jurisdiction":"us","citation":"26 CFR 1.1374-9","heading":"-9 Anti-stuffing rule.","body":"If a corporation acquires an asset before or during the recognition period with a principal purpose of avoiding the tax imposed under section 1374, the asset and any loss, deduction, loss carryforward, credit, or credit carryforward attributable to the asset is disregarded in determining the S corporation's pre-limitation amount, taxable income limitation, net unrealized built-in gain limitation, deductions against net recognized built-in gain, and credits against the section 1374 tax.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"6982b739c332d4f37faea46a28d25b54f5dfd1edd1fe4d96991d086aa933511f","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.1374-8","next":"us/26-cfr-1.1374-10"},"notice":"GroundRules: Original legal text. Not legal advice."}