Effects on Recipients

Sections

• 1.301-1
  § 1.301-1 Rules applicable with respect to distributions of money and other property.
• 1.302-1
  § 1.302-1 General.
• 1.302-2
  § 1.302-2 Redemptions not taxable as dividends.
• 1.302-3
  § 1.302-3 Substantially disproportionate redemption.
• 1.302-4
  § 1.302-4 Termination of shareholder's interest.
• 1.303-1
  § 1.303-1 General.
• 1.303-2
  § 1.303-2 Requirements.
• 1.303-3
  § 1.303-3 Application of other sections.
• 1.304-1
  § 1.304-1 General.
• 1.304-2
  § 1.304-2 Acquisition by related corporation (other than subsidiary).
• 1.304-3
  § 1.304-3 Acquisition by a subsidiary.
• 1.304-4
  § 1.304-4 Special rules for the use of related corporations to avoid the application of section 304.
• 1.304-5
  § 1.304-5 Control.
• 1.304-6
  § 1.304-6 Amount constituting a dividend. [Reserved]
• 1.304-7
  § 1.304-7 Certain acquisitions by foreign acquiring corporations.
• 1.305-1
  § 1.305-1 Stock dividends.
• 1.305-2
  § 1.305-2 Distributions in lieu of money.
• 1.305-3
  § 1.305-3 Disproportionate distributions.
• 1.305-4
  § 1.305-4 Distributions of common and preferred stock.
• 1.305-5
  § 1.305-5 Distributions on preferred stock.
• 1.305-6
  § 1.305-6 Distributions of convertible preferred.
• 1.305-7
  § 1.305-7 Certain transactions treated as distributions.
• 1.305-8
  § 1.305-8 Effective dates.
• 1.306-1
  § 1.306-1 General.
• 1.306-2
  § 1.306-2 Exception.
• 1.306-3
  § 1.306-3 Section 306 stock defined.
• 1.306-4
  § 1.306-4 Effective/applicability date.
• 1.307-1
  § 1.307-1 General.
• 1.307-2
  § 1.307-2 Exception.
• 1.331-1
  § 1.331-1 Corporate liquidations.
• 1.332-1
  § 1.332-1 Distributions in liquidation of subsidiary corporation; general.
• 1.332-2
  § 1.332-2 Requirements for nonrecognition of gain or loss.
• 1.332-3
  § 1.332-3 Liquidations completed within one taxable year.
• 1.332-4
  § 1.332-4 Liquidations covering more than one taxable year.
• 1.332-5
  § 1.332-5 Distributions in liquidation as affecting minority interests.
• 1.332-6
  § 1.332-6 Records to be kept and information to be filed with return.
• 1.332-7
  § 1.332-7 Indebtedness of subsidiary to parent.
• 1.332-8
  § 1.332-8 Recognition of gain on liquidation of certain holding companies.
• 1.334-1
  § 1.334-1 Basis of property received in liquidations.
• 1.336-0
  § 1.336-0 Table of contents.
• 1.336-1
  § 1.336-1 General principles, nomenclature, and definitions for a section 336(e) election.
• 1.336-2
  § 1.336-2 Availability, mechanics, and consequences of section 336(e) election.
• 1.336-3
  § 1.336-3 Aggregate deemed asset disposition price; various aspects of taxation of the deemed asset disposition.
• 1.336-4
  § 1.336-4 Adjusted grossed-up basis.
• 1.336-5
  § 1.336-5 Applicability dates.