Basis, Stock Ownership, and Earnings and Profits Rules

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Basis, Stock Ownership, and Earnings and Profits Rules

Sections

• 1.1502-30
  § 1.1502-30 Stock basis after certain triangular reorganizations.
• 1.1502-31
  § 1.1502-31 Stock basis after a group structure change.
• 1.1502-32
  § 1.1502-32 Investment adjustments.
• 1.1502-33
  § 1.1502-33 Earnings and profits.
• 1.1502-34
  § 1.1502-34 Special aggregate stock ownership rules.
• 1.1502-35
  § 1.1502-35 Transfers of subsidiary stock and deconsolidations of subsidiaries.
• 1.1502-36
  § 1.1502-36 Unified loss rule.