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