| 26:5.0.1.1.1 | PART 1
| PART 1 - INCOME TAXES (CONTINUED) | |
| 26:5.0.1.1.1.0.1 | SUBJGRP 1
| CORPORATE DISTRIBUTIONS AND ADJUSTMENTS | |
| 26:5.0.1.1.1.0.2 | SUBJGRP 2
| Effects on Recipients | |
| 26:5.0.1.1.1.0.2.1 | SECTION 1.301-1
| 1.301-1 Rules applicable with respect to distributions of money and other property. | |
| 26:5.0.1.1.1.0.2.2 | SECTION 1.302-1
| 1.302-1 General. | |
| 26:5.0.1.1.1.0.2.3 | SECTION 1.302-2
| 1.302-2 Redemptions not taxable as dividends. | |
| 26:5.0.1.1.1.0.2.4 | SECTION 1.302-3
| 1.302-3 Substantially disproportionate redemption. | |
| 26:5.0.1.1.1.0.2.5 | SECTION 1.302-4
| 1.302-4 Termination of shareholder's interest. | |
| 26:5.0.1.1.1.0.2.6 | SECTION 1.303-1
| 1.303-1 General. | |
| 26:5.0.1.1.1.0.2.7 | SECTION 1.303-2
| 1.303-2 Requirements. | |
| 26:5.0.1.1.1.0.2.8 | SECTION 1.303-3
| 1.303-3 Application of other sections. | |
| 26:5.0.1.1.1.0.2.9 | SECTION 1.304-1
| 1.304-1 General. | |
| 26:5.0.1.1.1.0.2.10 | SECTION 1.304-2
| 1.304-2 Acquisition by related corporation (other than subsidiary). | |
| 26:5.0.1.1.1.0.2.11 | SECTION 1.304-3
| 1.304-3 Acquisition by a subsidiary. | |
| 26:5.0.1.1.1.0.2.12 | SECTION 1.304-4
| 1.304-4 Special rules for the use of related corporations to avoid the application of section 304. | |
| 26:5.0.1.1.1.0.2.13 | SECTION 1.304-5
| 1.304-5 Control. | |
| 26:5.0.1.1.1.0.2.14 | SECTION 1.304-6
| 1.304-6 Amount constituting a dividend. [Reserved] | |
| 26:5.0.1.1.1.0.2.15 | SECTION 1.304-7
| 1.304-7 Certain acquisitions by foreign acquiring corporations. | |
| 26:5.0.1.1.1.0.2.16 | SECTION 1.305-1
| 1.305-1 Stock dividends. | |
| 26:5.0.1.1.1.0.2.17 | SECTION 1.305-2
| 1.305-2 Distributions in lieu of money. | |
| 26:5.0.1.1.1.0.2.18 | SECTION 1.305-3
| 1.305-3 Disproportionate distributions. | |
| 26:5.0.1.1.1.0.2.19 | SECTION 1.305-4
| 1.305-4 Distributions of common and preferred stock. | |
| 26:5.0.1.1.1.0.2.20 | SECTION 1.305-5
| 1.305-5 Distributions on preferred stock. | |
| 26:5.0.1.1.1.0.2.21 | SECTION 1.305-6
| 1.305-6 Distributions of convertible preferred. | |
| 26:5.0.1.1.1.0.2.22 | SECTION 1.305-7
| 1.305-7 Certain transactions treated as distributions. | |
| 26:5.0.1.1.1.0.2.23 | SECTION 1.305-8
| 1.305-8 Effective dates. | |
| 26:5.0.1.1.1.0.2.24 | SECTION 1.306-1
| 1.306-1 General. | |
| 26:5.0.1.1.1.0.2.25 | SECTION 1.306-2
| 1.306-2 Exception. | |
| 26:5.0.1.1.1.0.2.26 | SECTION 1.306-3
| 1.306-3 Section 306 stock defined. | |
| 26:5.0.1.1.1.0.2.27 | SECTION 1.306-4
| 1.306-4 Effective/applicability date. | |
| 26:5.0.1.1.1.0.2.28 | SECTION 1.307-1
| 1.307-1 General. | |
| 26:5.0.1.1.1.0.2.29 | SECTION 1.307-2
| 1.307-2 Exception. | |
| 26:5.0.1.1.1.0.3 | SUBJGRP 3
| effects on corporation | |
| 26:5.0.1.1.1.0.3.30 | SECTION 1.312-1
| 1.312-1 Adjustment to earnings and profits reflecting distributions by corporations. | |
| 26:5.0.1.1.1.0.3.31 | SECTION 1.312-2
| 1.312-2 Distribution of inventory assets. | |
| 26:5.0.1.1.1.0.3.32 | SECTION 1.312-3
| 1.312-3 Liabilities. | |
| 26:5.0.1.1.1.0.3.33 | SECTION 1.312-4
| 1.312-4 Examples of adjustments provided in section 312(c). | |
| 26:5.0.1.1.1.0.3.34 | SECTION 1.312-5
| 1.312-5 Special rule for partial liquidations and certain redemptions. | |
| 26:5.0.1.1.1.0.3.35 | SECTION 1.312-6
| 1.312-6 Earnings and profits. | |
| 26:5.0.1.1.1.0.3.36 | SECTION 1.312-7
| 1.312-7 Effect on earnings and profits of gain or loss realized after February 28, 1913. | |
| 26:5.0.1.1.1.0.3.37 | SECTION 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. | |
| 26:5.0.1.1.1.0.3.38 | SECTION 1.312-9
| 1.312-9 Adjustments to earnings and profits reflecting increase in value accrued before March 1, 1913. | |
| 26:5.0.1.1.1.0.3.39 | SECTION 1.312-10
| 1.312-10 Allocation of earnings in certain corporate separations. | |
| 26:5.0.1.1.1.0.3.40 | SECTION 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. | |
| 26:5.0.1.1.1.0.3.41 | SECTION 1.312-12
| 1.312-12 Distributions of proceeds of loans guaranteed by the United States. | |
| 26:5.0.1.1.1.0.3.42 | SECTION 1.312-15
| 1.312-15 Effect of depreciation on earnings and profits. | |
| 26:5.0.1.1.1.0.4 | SUBJGRP 4
| definitions; constructive ownership of stock | |
| 26:5.0.1.1.1.0.4.43 | SECTION 1.316-1
| 1.316-1 Dividends. | |
| 26:5.0.1.1.1.0.4.44 | SECTION 1.316-2
| 1.316-2 Sources of distribution in general. | |
| 26:5.0.1.1.1.0.4.45 | SECTION 1.317-1
| 1.317-1 Property defined. | |
| 26:5.0.1.1.1.0.4.46 | SECTION 1.318-1
| 1.318-1 Constructive ownership of stock; introduction. | |
| 26:5.0.1.1.1.0.4.47 | SECTION 1.318-2
| 1.318-2 Application of general rules. | |
| 26:5.0.1.1.1.0.4.48 | SECTION 1.318-3
| 1.318-3 Estates, trusts, and options. | |
| 26:5.0.1.1.1.0.4.49 | SECTION 1.318-4
| 1.318-4 Constructive ownership as actual ownership; exceptions. | |
| 26:5.0.1.1.1.0.5 | SUBJGRP 5
| Corporate Liquidations | |
| 26:5.0.1.1.1.0.6 | SUBJGRP 6
| effects on recipients | |
| 26:5.0.1.1.1.0.6.50 | SECTION 1.331-1
| 1.331-1 Corporate liquidations. | |
| 26:5.0.1.1.1.0.6.51 | SECTION 1.332-1
| 1.332-1 Distributions in liquidation of subsidiary corporation; general. | |
| 26:5.0.1.1.1.0.6.52 | SECTION 1.332-2
| 1.332-2 Requirements for nonrecognition of gain or loss. | |
| 26:5.0.1.1.1.0.6.53 | SECTION 1.332-3
| 1.332-3 Liquidations completed within one taxable year. | |
| 26:5.0.1.1.1.0.6.54 | SECTION 1.332-4
| 1.332-4 Liquidations covering more than one taxable year. | |
| 26:5.0.1.1.1.0.6.55 | SECTION 1.332-5
| 1.332-5 Distributions in liquidation as affecting minority interests. | |
| 26:5.0.1.1.1.0.6.56 | SECTION 1.332-6
| 1.332-6 Records to be kept and information to be filed with return. | |
| 26:5.0.1.1.1.0.6.57 | SECTION 1.332-7
| 1.332-7 Indebtedness of subsidiary to parent. | |
| 26:5.0.1.1.1.0.6.58 | SECTION 1.332-8
| 1.332-8 Recognition of gain on liquidation of certain holding companies. | |
| 26:5.0.1.1.1.0.6.59 | SECTION 1.334-1
| 1.334-1 Basis of property received in liquidations. | |
| 26:5.0.1.1.1.0.6.60 | SECTION 1.336-0
| 1.336-0 Table of contents. | |
| 26:5.0.1.1.1.0.6.61 | SECTION 1.336-1
| 1.336-1 General principles, nomenclature, and definitions for a section 336(e) election. | |
| 26:5.0.1.1.1.0.6.62 | SECTION 1.336-2
| 1.336-2 Availability, mechanics, and consequences of section 336(e) election. | |
| 26:5.0.1.1.1.0.6.63 | SECTION 1.336-3
| 1.336-3 Aggregate deemed asset disposition price; various aspects of taxation of the deemed asset disposition. | |
| 26:5.0.1.1.1.0.6.64 | SECTION 1.336-4
| 1.336-4 Adjusted grossed-up basis. | |
| 26:5.0.1.1.1.0.6.65 | SECTION 1.336-5
| 1.336-5 Effective/applicability dates. | |
| 26:5.0.1.1.1.0.7 | SUBJGRP 7
| effects on corporation | |
| 26:5.0.1.1.1.0.7.66 | SECTION 1.337-1
| 1.337-1 Nonrecognition for property distributed to parent in complete liquidation of subsidiary. | |
| 26:5.0.1.1.1.0.7.67 | SECTION 1.337(d)-1
| 1.337(d)-1 Transitional loss limitation rule. | |
| 26:5.0.1.1.1.0.7.68 | SECTION 1.337(d)-1T
| 1.337(d)-1T [Reserved] | |
| 26:5.0.1.1.1.0.7.69 | SECTION 1.337(d)-2
| 1.337(d)-2 Loss limitation rules. | |
| 26:5.0.1.1.1.0.7.70 | SECTION 1.337(d)-3
| 1.337(d)-3 Gain recognition upon certain partnership transactions involving a partner's stock. | |
| 26:5.0.1.1.1.0.7.71 | SECTION 1.337(d)-4
| 1.337(d)-4 Taxable to tax-exempt. | |
| 26:5.0.1.1.1.0.7.72 | SECTION 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 | |
| 26:5.0.1.1.1.0.7.73 | SECTION 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. | |
| 26:5.0.1.1.1.0.7.74 | SECTION 1.337(d)-7
| 1.337(d)-7 Tax on property owned by a C corporation that becomes property of a RIC or REIT. | |
| 26:5.0.1.1.1.0.7.75 | SECTION 1.338-0
| 1.338-0 Outline of topics. | |
| 26:5.0.1.1.1.0.7.76 | SECTION 1.338-1
| 1.338-1 General principles; status of old target and new target. | |
| 26:5.0.1.1.1.0.7.77 | SECTION 1.338-2
| 1.338-2 Nomenclature and definitions; mechanics of the section 338 election. | |
| 26:5.0.1.1.1.0.7.78 | SECTION 1.338-3
| 1.338-3 Qualification for the section 338 election. | |
| 26:5.0.1.1.1.0.7.79 | SECTION 1.338-4
| 1.338-4 Aggregate deemed sale price; various aspects of taxation of the deemed asset sale. | |
| 26:5.0.1.1.1.0.7.80 | SECTION 1.338-5
| 1.338-5 Adjusted grossed-up basis. | |
| 26:5.0.1.1.1.0.7.81 | SECTION 1.338-6
| 1.338-6 Allocation of ADSP and AGUB among target assets. | |
| 26:5.0.1.1.1.0.7.82 | SECTION 1.338-7
| 1.338-7 Allocation of redetermined ADSP and AGUB among target assets. | |
| 26:5.0.1.1.1.0.7.83 | SECTION 1.338-8
| 1.338-8 Asset and stock consistency. | |
| 26:5.0.1.1.1.0.7.84 | SECTION 1.338-9
| 1.338-9 International aspects of section 338. | |
| 26:5.0.1.1.1.0.7.85 | SECTION 1.338-10
| 1.338-10 Filing of returns. | |
| 26:5.0.1.1.1.0.7.86 | SECTION 1.338-11
| 1.338-11 Effect of section 338 election on insurance company targets. | |
| 26:5.0.1.1.1.0.7.87 | SECTION 1.338(h)(10)-1
| 1.338(h)(10)-1 Deemed asset sale and liquidation. | |
| 26:5.0.1.1.1.0.7.88 | SECTION 1.338(i)-1
| 1.338(i)-1 Effective/applicability date. | |
| 26:5.0.1.1.1.0.8 | SUBJGRP 8
| definition | |
| 26:5.0.1.1.1.0.8.89 | SECTION 1.346-1
| 1.346-1 Partial liquidation. | |
| 26:5.0.1.1.1.0.8.90 | SECTION 1.346-2
| 1.346-2 Treatment of certain redemptions. | |
| 26:5.0.1.1.1.0.8.91 | SECTION 1.346-3
| 1.346-3 Effect of certain sales. | |
| 26:5.0.1.1.1.0.9 | SUBJGRP 9
| Corporate Organizations and Reorganizations | |
| 26:5.0.1.1.1.0.10 | SUBJGRP 10
| corporate organizations | |
| 26:5.0.1.1.1.0.10.92 | SECTION 1.351-1
| 1.351-1 Transfer to corporation controlled by transferor. | |
| 26:5.0.1.1.1.0.10.93 | SECTION 1.351-2
| 1.351-2 Receipt of property. | |
| 26:5.0.1.1.1.0.10.94 | SECTION 1.351-3
| 1.351-3 Records to be kept and information to be filed. | |
| 26:5.0.1.1.1.0.11 | SUBJGRP 11
| effects on shareholders and security holders | |
| 26:5.0.1.1.1.0.11.95 | SECTION 1.354-1
| 1.354-1 Exchanges of stock and securities in certain reorganizations. | |
| 26:5.0.1.1.1.0.11.96 | SECTION 1.355-0
| 1.355-0 Outline of sections. | |
| 26:5.0.1.1.1.0.11.97 | SECTION 1.355-1
| 1.355-1 Distribution of stock and securities of a controlled corporation. | |
| 26:5.0.1.1.1.0.11.98 | SECTION 1.355-2
| 1.355-2 Limitations. | |
| 26:5.0.1.1.1.0.11.99 | SECTION 1.355-3
| 1.355-3 Active conduct of a trade or business. | |
| 26:5.0.1.1.1.0.11.100 | SECTION 1.355-4
| 1.355-4 Non pro rata distributions, etc. | |
| 26:5.0.1.1.1.0.11.101 | SECTION 1.355-5
| 1.355-5 Records to be kept and information to be filed. | |
| 26:5.0.1.1.1.0.11.102 | SECTION 1.355-6
| 1.355-6 Recognition of gain on certain distributions of stock or securities in controlled corporation. | |
| 26:5.0.1.1.1.0.11.103 | SECTION 1.355-7
| 1.355-7 Recognition of gain on certain distributions of stock or securities in connection with an acquisition. | |
| 26:5.0.1.1.1.0.11.104 | SECTION 1.355-8
| 1.355-8 Definition of predecessor and successor and limitations on gain recognition under section 355(e) and section 355(f). | |
| 26:5.0.1.1.1.0.11.105 | SECTION 1.356-1
| 1.356-1 Receipt of additional consideration in connection with an exchange. | |
| 26:5.0.1.1.1.0.11.106 | SECTION 1.356-2
| 1.356-2 Receipt of additional consideration not in connection with an exchange. | |
| 26:5.0.1.1.1.0.11.107 | SECTION 1.356-3
| 1.356-3 Rules for treatment of securities as “other property”. | |
| 26:5.0.1.1.1.0.11.108 | SECTION 1.356-4
| 1.356-4 Exchanges for section 306 stock. | |
| 26:5.0.1.1.1.0.11.109 | SECTION 1.356-5
| 1.356-5 Transactions involving gift or compensation. | |
| 26:5.0.1.1.1.0.11.110 | SECTION 1.356-6
| 1.356-6 Rules for treatment of nonqualified preferred stock as other property. | |
| 26:5.0.1.1.1.0.11.111 | SECTION 1.356-7
| 1.356-7 Rules for treatment of nonqualified preferred stock and other preferred stock received in certain transactions. | |
| 26:5.0.1.1.1.0.11.112 | SECTION 1.357-1
| 1.357-1 Assumption of liability. | |
| 26:5.0.1.1.1.0.11.113 | SECTION 1.357-2
| 1.357-2 Liabilities in excess of basis. | |
| 26:5.0.1.1.1.0.11.114 | SECTION 1.358-1
| 1.358-1 Basis to distributees. | |
| 26:5.0.1.1.1.0.11.115 | SECTION 1.358-2
| 1.358-2 Allocation of basis among nonrecognition property. | |
| 26:5.0.1.1.1.0.11.116 | SECTION 1.358-3
| 1.358-3 Treatment of assumption of liabilities. | |
| 26:5.0.1.1.1.0.11.117 | SECTION 1.358-4
| 1.358-4 Exceptions. | |
| 26:5.0.1.1.1.0.11.118 | SECTION 1.358-5
| 1.358-5 Special rules for assumption of liabilities. | |
| 26:5.0.1.1.1.0.11.119 | SECTION 1.358-6
| 1.358-6 Stock basis in certain triangular reorganizations. | |
| 26:5.0.1.1.1.0.11.120 | SECTION 1.358-7
| 1.358-7 Transfers by partners and partnerships to corporations. | |
| 26:5.0.1.1.1.0.12 | SUBJGRP 12
| effects on corporation | |
| 26:5.0.1.1.1.0.12.121 | SECTION 1.361-1
| 1.361-1 Nonrecognition of gain or loss to corporations. | |
| 26:5.0.1.1.1.0.12.122 | SECTION 1.362-1
| 1.362-1 Basis to corporations. | |
| 26:5.0.1.1.1.0.12.123 | SECTION 1.362-2
| 1.362-2 Certain contributions to capital. | |
| 26:5.0.1.1.1.0.12.124 | SECTION 1.362-3
| 1.362-3 Basis of importation property acquired in loss importation transaction. | |
| 26:5.0.1.1.1.0.12.125 | SECTION 1.362-4
| 1.362-4 Basis of loss duplication property. | |
| 26:5.0.1.1.1.0.12.126 | SECTION 1.367(a)-0
| 1.367(a)-0 Table of contents. | |
| 26:5.0.1.1.1.0.12.127 | SECTION 1.367(a)-1
| 1.367(a)-1 Transfers to foreign corporations subject to section 367(a): In general. | |
| 26:5.0.1.1.1.0.12.128 | SECTION 1.367(a)-1T
| 1.367(a)-1T Transfers to foreign corporations subject to section 367(a): In general (temporary). | |
| 26:5.0.1.1.1.0.12.129 | SECTION 1.367(a)-2
| 1.367(a)-2 Exceptions for transfers of property for use in the active conduct of a trade or business. | |
| 26:5.0.1.1.1.0.12.130 | SECTION 1.367(a)-3
| 1.367(a)-3 Treatment of transfers of stock or securities to foreign corporations. | |
| 26:5.0.1.1.1.0.12.131 | SECTION 1.367(a)-4
| 1.367(a)-4 Special rule applicable to U.S. depreciated property. | |
| 26:5.0.1.1.1.0.12.132 | SECTION 1.367(a)-5
| 1.367(a)-5 [Reserved] | |
| 26:5.0.1.1.1.0.12.133 | SECTION 1.367(a)-6
| 1.367(a)-6 Transfer of foreign branch with previously deducted losses. | |
| 26:5.0.1.1.1.0.12.134 | SECTION 1.367(a)-6T
| 1.367(a)-6T Transfer of foreign branch with previously deducted losses (temporary). | |
| 26:5.0.1.1.1.0.12.135 | SECTION 1.367(a)-7
| 1.367(a)-7 Outbound transfers of property described in section 361(a) or (b). | |
| 26:5.0.1.1.1.0.12.136 | SECTION 1.367(a)-8
| 1.367(a)-8 Gain recognition agreement requirements. | |
| 26:5.0.1.1.1.0.12.137 | SECTION 1.367(a)-9T
| 1.367(a)-9T Treatment of deemed section 351 exchanges pursuant to section 304(a)(1) (temporary). | |
| 26:5.0.1.1.1.0.12.138 | SECTION 1.367(b)-0
| 1.367(b)-0 Table of contents. | |
| 26:5.0.1.1.1.0.12.139 | SECTION 1.367(b)-1
| 1.367(b)-1 Other transfers. | |
| 26:5.0.1.1.1.0.12.140 | SECTION 1.367(b)-2
| 1.367(b)-2 Definitions and special rules. | |
| 26:5.0.1.1.1.0.12.141 | SECTION 1.367(b)-3
| 1.367(b)-3 Repatriation of foreign corporate assets in certain nonrecognition transactions. | |
| 26:5.0.1.1.1.0.12.142 | SECTION 1.367(b)-3T
| 1.367(b)-3T Repatriation of foreign corporate assets in certain nonrecognition transactions (temporary). | |
| 26:5.0.1.1.1.0.12.143 | SECTION 1.367(b)-4
| 1.367(b)-4 Acquisition of foreign corporate stock or assets by a foreign corporation in certain nonrecognition transactions. | |
| 26:5.0.1.1.1.0.12.144 | SECTION 1.367(b)-5
| 1.367(b)-5 Distributions of stock described in section 355. | |
| 26:5.0.1.1.1.0.12.145 | SECTION 1.367(b)-6
| 1.367(b)-6 Effective/applicability dates and coordination rules. | |
| 26:5.0.1.1.1.0.12.146 | SECTION 1.367(b)-7
| 1.367(b)-7 Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign nonrecognition transactions. | |
| 26:5.0.1.1.1.0.12.147 | SECTION 1.367(b)-8
| 1.367(b)-8 Allocation of earnings and profits and foreign income taxes in certain foreign corporate separations. [Reserved] | |
| 26:5.0.1.1.1.0.12.148 | SECTION 1.367(b)-9
| 1.367(b)-9 Special rule for F reorganizations and similar transactions. | |
| 26:5.0.1.1.1.0.12.149 | SECTION 1.367(b)-10
| 1.367(b)-10 Acquisition of parent stock or securities for property in triangular reorganizations. | |
| 26:5.0.1.1.1.0.12.150 | SECTION 1.367(b)-12
| 1.367(b)-12 Subsequent treatment of amounts attributed or included in income. | |
| 26:5.0.1.1.1.0.12.151 | SECTION 1.367(b)-13
| 1.367(b)-13 Special rules for determining basis and holding period. | |
| 26:5.0.1.1.1.0.12.152 | SECTION 1.367(d)-1
| 1.367(d)-1 Transfers of intangible property to foreign corporations. | |
| 26:5.0.1.1.1.0.12.153 | SECTION 1.367(d)-1T
| 1.367(d)-1T Transfers of intangible property to foreign corporations (temporary). | |
| 26:5.0.1.1.1.0.12.154 | SECTION 1.367(e)-0
| 1.367(e)-0 Outline of §§ 1.367(e)-1 and 1.367(e)-2. | |
| 26:5.0.1.1.1.0.12.155 | SECTION 1.367(e)-1
| 1.367(e)-1 Distributions described in section 367(e)(1). | |
| 26:5.0.1.1.1.0.12.156 | SECTION 1.367(e)-2
| 1.367(e)-2 Distributions described in section 367(e)(2). | |
| 26:5.0.1.1.1.0.13 | SUBJGRP 13
| special rule; definitions | |
| 26:5.0.1.1.1.0.13.157 | SECTION 1.368-1
| 1.368-1 Purpose and scope of exception of reorganization exchanges. | |
| 26:5.0.1.1.1.0.13.158 | SECTION 1.368-2
| 1.368-2 Definition of terms. | |
| 26:5.0.1.1.1.0.13.159 | SECTION 1.368-3
| 1.368-3 Records to be kept and information to be filed with returns. | |
| 26:5.0.1.1.1.0.14 | SUBJGRP 14
| Insolvency Reorganizations | |
| 26:5.0.1.1.1.0.15 | SUBJGRP 15
| Carryovers | |
| 26:5.0.1.1.1.0.15.160 | SECTION 1.381(a)-1
| 1.381(a)-1 General rule relating to carryovers in certain corporate acquisitions. | |
| 26:5.0.1.1.1.0.15.161 | SECTION 1.381(b)-1
| 1.381(b)-1 Operating rules applicable to carryovers in certain corporate acquisitions. | |
| 26:5.0.1.1.1.0.15.162 | SECTION 1.381(c)(1)-1
| 1.381(c)(1)-1 Net operating loss carryovers in certain corporate acquisitions. | |
| 26:5.0.1.1.1.0.15.163 | SECTION 1.381(c)(1)-2
| 1.381(c)(1)-2 Net operating loss carryovers; two or more dates of distribution or transfer in the taxable year. | |
| 26:5.0.1.1.1.0.15.164 | SECTION 1.381(c)(2)-1
| 1.381(c)(2)-1 Earnings and profits. | |
| 26:5.0.1.1.1.0.15.165 | SECTION 1.381(c)(3)-1
| 1.381(c)(3)-1 Capital loss carryovers. | |
| 26:5.0.1.1.1.0.15.166 | SECTION 1.381(c)(4)-1
| 1.381(c)(4)-1 Method of accounting. | |
| 26:5.0.1.1.1.0.15.167 | SECTION 1.381(c)(5)-1
| 1.381(c)(5)-1 Inventory method. | |
| 26:5.0.1.1.1.0.15.168 | SECTION 1.381(c)(6)-1
| 1.381(c)(6)-1 Depreciation method. | |
| 26:5.0.1.1.1.0.15.169 | SECTION 1.381(c)(8)-1
| 1.381(c)(8)-1 Installment method. | |
| 26:5.0.1.1.1.0.15.170 | SECTION 1.381(c)(9)-1
| 1.381(c)(9)-1 Amortization of bond discount or premium. | |
| 26:5.0.1.1.1.0.15.171 | SECTION 1.381(c)(10)-1
| 1.381(c)(10)-1 Deferred exploration and development expenditures. | |
| 26:5.0.1.1.1.0.15.172 | SECTION 1.381(c)(11)-1
| 1.381(c)(11)-1 Contributions to pension plan, employees' annuity plans, and stock bonus and profit-sharing plans. | |
| 26:5.0.1.1.1.0.15.173 | SECTION 1.381(c)(12)-1
| 1.381(c)(12)-1 Recovery of bad debts, prior taxes, or delinquency amounts. | |
| 26:5.0.1.1.1.0.15.174 | SECTION 1.381(c)(13)-1
| 1.381(c)(13)-1 Involuntary conversions. | |
| 26:5.0.1.1.1.0.15.175 | SECTION 1.381(c)(14)-1
| 1.381(c)(14)-1 Dividend carryover to personal holding company. | |
| 26:5.0.1.1.1.0.15.176 | SECTION 1.381(c)(15)-1
| 1.381(c)(15)-1 Indebtedness of certain personal holding companies. | |
| 26:5.0.1.1.1.0.15.177 | SECTION 1.381(c)(16)-1
| 1.381(c)(16)-1 Obligations of distributor or transferor corporation. | |
| 26:5.0.1.1.1.0.15.178 | SECTION 1.381(c)(17)-1
| 1.381(c)(17)-1 Deficiency dividend of personal holding company. | |
| 26:5.0.1.1.1.0.15.179 | SECTION 1.381(c)(18)-1
| 1.381(c)(18)-1 Depletion on extraction of ores or minerals from the waste or residue of prior mining. | |
| 26:5.0.1.1.1.0.15.180 | SECTION 1.381(c)(19)-1
| 1.381(c)(19)-1 Charitable contribution carryovers in certain acquisitions. | |
| 26:5.0.1.1.1.0.15.181 | SECTION 1.381(c)(20)-1
| 1.381(c)(20)-1 Carryforward of disallowed business interest. | |
| 26:5.0.1.1.1.0.15.182 | SECTION 1.381(c)(21)-1
| 1.381(c)(21)-1 Pre-1954 adjustments resulting from change in method of accounting. | |
| 26:5.0.1.1.1.0.15.183 | SECTION 1.381(c)(22)-1
| 1.381(c)(22)-1 Successor life insurance company. | |
| 26:5.0.1.1.1.0.15.184 | SECTION 1.381(c)(23)-1
| 1.381(c)(23)-1 Investment credit carryovers in certain corporate acquisitions. | |
| 26:5.0.1.1.1.0.15.185 | SECTION 1.381(c)(24)-1
| 1.381(c)(24)-1 Work incentive program credit carryovers in certain corporate acquisitions. | |
| 26:5.0.1.1.1.0.15.186 | SECTION 1.381(c)(25)-1
| 1.381(c)(25)-1 Deficiency dividend of a qualified investment entity. | |
| 26:5.0.1.1.1.0.15.187 | SECTION 1.381(c)(26)-1
| 1.381(c)(26)-1 Credit for employment of certain new employees. | |
| 26:5.0.1.1.1.0.15.188 | SECTION 1.381(d)-1
| 1.381(d)-1 Operations loss carryovers of life insurance companies. | |
| 26:5.0.1.1.1.0.15.189 | SECTION 1.382-1
| 1.382-1 Table of contents. | |
| 26:5.0.1.1.1.0.15.190 | SECTION 1.382-1T
| 1.382-1T Table of contents (temporary). | |
| 26:5.0.1.1.1.0.15.191 | SECTION 1.382-2
| 1.382-2 General rules for ownership change. | |
| 26:5.0.1.1.1.0.15.192 | SECTION 1.382-2T
| 1.382-2T Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary). | |
| 26:5.0.1.1.1.0.15.193 | SECTION 1.382-3
| 1.382-3 Definitions and rules relating to a 5-percent shareholder. | |
| 26:5.0.1.1.1.0.15.194 | SECTION 1.382-4
| 1.382-4 Constructive ownership of stock. | |
| 26:5.0.1.1.1.0.15.195 | SECTION 1.382-5
| 1.382-5 Section 382 limitation. | |
| 26:5.0.1.1.1.0.15.196 | SECTION 1.382-6
| 1.382-6 Allocation of income and loss to periods before and after the change date for purposes of section 382. | |
| 26:5.0.1.1.1.0.15.197 | SECTION 1.382-7
| 1.382-7 Built-in gains and losses. | |
| 26:5.0.1.1.1.0.15.198 | SECTION 1.382-8
| 1.382-8 Controlled groups. | |
| 26:5.0.1.1.1.0.15.199 | SECTION 1.382-9
| 1.382-9 Special rules under section 382 for corporations under the jurisdiction of a court in a title 11 or similar case. | |
| 26:5.0.1.1.1.0.15.200 | SECTION 1.382-10
| 1.382-10 Special rules for determining time and manner of acquisition of an interest in a loss corporation. | |
| 26:5.0.1.1.1.0.15.201 | SECTION 1.382-11
| 1.382-11 Reporting requirements. | |
| 26:5.0.1.1.1.0.15.202 | SECTION 1.382-12
| 1.382-12 Determination of adjusted Federal long-term rate. | |
| 26:5.0.1.1.1.0.15.203 | SECTION 1.383-0
| 1.383-0 Effective date. | |
| 26:5.0.1.1.1.0.15.204 | SECTION 1.383-1
| 1.383-1 Special limitations on certain capital losses and excess credits. | |
| 26:5.0.1.1.1.0.15.205 | SECTION 1.383-2
| 1.383-2 Limitations on certain capital losses and excess credits in computing alternative minimum tax. [Reserved] | |
| 26:5.0.1.1.1.0.15.206 | SECTION 1.385-1
| 1.385-1 General provisions. | |
| 26:5.0.1.1.1.0.15.207 | SECTION 1.385-3
| 1.385-3 Certain distributions of debt instruments and similar transactions. | |
| 26:5.0.1.1.1.0.15.208 | SECTION 1.385-4
| 1.385-4 Treatment of consolidated groups. | |
| 26:5.0.1.1.1.0.15.209 | SECTION 1.386-1.400
| 1.386-1.400 [Reserved] | |