Subjgrp 14. Basis, Stock Ownership, and Earnings and Profits Rules

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