{"data":{"id":"us/26-cfr-1.356-5","jurisdiction":"us","citation":"26 CFR 1.356-5","heading":"-5 Transactions involving gift or compensation.","body":"With respect to transactions described in sections 354, 355, or 356, but which—\n(a) Result in a gift, see section 2501 and following, and the regulations pertaining thereto, or\n(b) Have the effect of the payment of compensation, see section 61(a)(1), and the regulations pertaining thereto.","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":"ea0e6688d91bb571babeba04ee1b2516f30b48b1657ca85c19434f2145d3439e","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.356-4","next":"us/26-cfr-1.356-6"},"notice":"GroundRules: Original legal text. Not legal advice."}