Effects on Corporation

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
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9. Subject Group Effects on Corporation

Sections

• 1.312-1
  § 1.312-1 Adjustment to earnings and profits reflecting distributions by corporations.
• 1.312-2
  § 1.312-2 Distribution of inventory assets.
• 1.312-3
  § 1.312-3 Liabilities.
• 1.312-4
  § 1.312-4 Examples of adjustments provided in section 312(c).
• 1.312-5
  § 1.312-5 Special rule for partial liquidations and certain redemptions.
• 1.312-6
  § 1.312-6 Earnings and profits.
• 1.312-7
  § 1.312-7 Effect on earnings and profits of gain or loss realized after February 28, 1913.
• 1.312-8
  § 1.312-8 Effect on earnings and profits of receipt of tax-free distributions requiring adjustment or allocation of basis of stock.
• 1.312-9
  § 1.312-9 Adjustments to earnings and profits reflecting increase in value accrued before March 1, 1913.
• 1.312-10
  § 1.312-10 Allocation of earnings in certain corporate separations.
• 1.312-11
  § 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.
• 1.312-12
  § 1.312-12 Distributions of proceeds of loans guaranteed by the United States.
• 1.312-15
  § 1.312-15 Effect of depreciation on earnings and profits.
• 1.337-1
  § 1.337-1 Nonrecognition for property distributed to parent in complete liquidation of subsidiary.
• 1.337(d)-1
  § 1.337(d)-1 Transitional loss limitation rule.
• 1.337(d)-1T
  § 1.337(d)-1T [Reserved]
• 1.337(d)-2
  § 1.337(d)-2 Loss limitation rules.
• 1.337(d)-3
  § 1.337(d)-3 Gain recognition upon certain partnership transactions involving a partner's stock.
• 1.337(d)-4
  § 1.337(d)-4 Taxable to tax-exempt.
• 1.337(d)-5
  § 1.337(d)-5 Old transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT
• 1.337(d)-6
  § 1.337(d)-6 New transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT.
• 1.337(d)-7
  § 1.337(d)-7 Tax on property owned by a C corporation that becomes property of a RIC or REIT.
• 1.338-0
  § 1.338-0 Outline of topics.
• 1.338-1
  § 1.338-1 General principles; status of old target and new target.
• 1.338-2
  § 1.338-2 Nomenclature and definitions; mechanics of the section 338 election.
• 1.338-3
  § 1.338-3 Qualification for the section 338 election.
• 1.338-4
  § 1.338-4 Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.
• 1.338-5
  § 1.338-5 Adjusted grossed-up basis.
• 1.338-6
  § 1.338-6 Allocation of ADSP and AGUB among target assets.
• 1.338-7
  § 1.338-7 Allocation of redetermined ADSP and AGUB among target assets.
• 1.338-8
  § 1.338-8 Asset and stock consistency.
• 1.338-9
  § 1.338-9 International aspects of section 338.
• 1.338-10
  § 1.338-10 Filing of returns.
• 1.338-11
  § 1.338-11 Effect of section 338 election on insurance company targets.
• 1.338(h)(10)-1
  § 1.338(h)(10)-1 Deemed asset sale and liquidation.
• 1.338(i)-1
  § 1.338(i)-1 Effective/applicability date.
• 1.361-1
  § 1.361-1 Nonrecognition of gain or loss to corporations.
• 1.362-1
  § 1.362-1 Basis to corporations.
• 1.362-2
  § 1.362-2 Certain contributions to capital.
• 1.362-3
  § 1.362-3 Basis of importation property acquired in loss importation transaction.
• 1.362-4
  § 1.362-4 Basis of loss duplication property.
• 1.367(a)-0
  § 1.367(a)-0 Table of contents.
• 1.367(a)-1
  § 1.367(a)-1 Transfers to foreign corporations subject to section 367(a): In general.
• 1.367(a)-1T
  § 1.367(a)-1T Transfers to foreign corporations subject to section 367(a): In general (temporary).
• 1.367(a)-2
  § 1.367(a)-2 Exceptions for transfers of property for use in the active conduct of a trade or business.
• 1.367(a)-3
  § 1.367(a)-3 Treatment of transfers of stock or securities to foreign corporations.
• 1.367(a)-4
  § 1.367(a)-4 Special rule applicable to U.S. depreciated property.
• 1.367(a)-5
  § 1.367(a)-5 [Reserved]
• 1.367(a)-6
  § 1.367(a)-6 Transfer of foreign branch with previously deducted losses.
• 1.367(a)-6T
  § 1.367(a)-6T Transfer of foreign branch with previously deducted losses (temporary).
• 1.367(a)-7
  § 1.367(a)-7 Outbound transfers of property described in section 361(a) or (b).
• 1.367(a)-8
  § 1.367(a)-8 Gain recognition agreement requirements.
• 1.367(a)-9T
  § 1.367(a)-9T Treatment of deemed section 351 exchanges pursuant to section 304(a)(1) (temporary).
• 1.367(b)-0
  § 1.367(b)-0 Table of contents.
• 1.367(b)-1
  § 1.367(b)-1 Other transfers.
• 1.367(b)-2
  § 1.367(b)-2 Definitions and special rules.
• 1.367(b)-3
  § 1.367(b)-3 Repatriation of foreign corporate assets in certain nonrecognition transactions.
• 1.367(b)-3T
  § 1.367(b)-3T Repatriation of foreign corporate assets in certain nonrecognition transactions (temporary).
• 1.367(b)-4
  § 1.367(b)-4 Acquisition of foreign corporate stock or assets by a foreign corporation in certain nonrecognition transactions.
• 1.367(b)-5
  § 1.367(b)-5 Distributions of stock described in section 355.
• 1.367(b)-6
  § 1.367(b)-6 Effective/applicability dates and coordination rules.
• 1.367(b)-7
  § 1.367(b)-7 Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign nonrecognition transactions.
• 1.367(b)-8
  § 1.367(b)-8 Allocation of earnings and profits and foreign income taxes in certain foreign corporate separations. [Reserved]
• 1.367(b)-9
  § 1.367(b)-9 Special rule for F reorganizations and similar transactions.
• 1.367(b)-10
  § 1.367(b)-10 Acquisition of parent stock or securities for property in triangular reorganizations.
• 1.367(b)-12
  § 1.367(b)-12 Subsequent treatment of amounts attributed or included in income.
• 1.367(b)-13
  § 1.367(b)-13 Special rules for determining basis and holding period.
• 1.367(d)-1
  § 1.367(d)-1 Transfers of intangible property to foreign corporations.
• 1.367(d)-1T
  § 1.367(d)-1T Transfers of intangible property to foreign corporations (temporary).
• 1.367(e)-0
  § 1.367(e)-0 Outline of §§ 1.367(e)-1 and 1.367(e)-2.
• 1.367(e)-1
  § 1.367(e)-1 Distributions described in section 367(e)(1).
• 1.367(e)-2
  § 1.367(e)-2 Distributions described in section 367(e)(2).