Part 1. PART 1—INCOME TAXES (CONTINUED)

• CORPORATE DISTRIBUTIONS AND ADJUSTMENTS

• Effects on Recipients

  • SECTION § 1.301-1 - Rules applicable with respect to distributions of money and other property.
  • SECTION § 1.302-1 - General.
  • SECTION § 1.302-2 - Redemptions not taxable as dividends.
  • SECTION § 1.302-3 - Substantially disproportionate redemption.
  • SECTION § 1.302-4 - Termination of shareholder's interest.
  • SECTION § 1.303-1 - General.
  • SECTION § 1.303-2 - Requirements.
  • SECTION § 1.303-3 - Application of other sections.
  • SECTION § 1.304-1 - General.
  • SECTION § 1.304-2 - Acquisition by related corporation (other than subsidiary).
  • SECTION § 1.304-3 - Acquisition by a subsidiary.
  • SECTION § 1.304-4 - Special rules for the use of related corporations to avoid the application of section 304.
  • SECTION § 1.304-5 - Control.
  • SECTION § 1.304-6 - Amount constituting a dividend. [Reserved]
  • SECTION § 1.304-7 - Certain acquisitions by foreign acquiring corporations.
  • SECTION § 1.305-1 - Stock dividends.
  • SECTION § 1.305-2 - Distributions in lieu of money.
  • SECTION § 1.305-3 - Disproportionate distributions.
  • SECTION § 1.305-4 - Distributions of common and preferred stock.
  • SECTION § 1.305-5 - Distributions on preferred stock.
  • SECTION § 1.305-6 - Distributions of convertible preferred.
  • SECTION § 1.305-7 - Certain transactions treated as distributions.
  • SECTION § 1.305-8 - Effective dates.
  • SECTION § 1.306-1 - General.
  • SECTION § 1.306-2 - Exception.
  • SECTION § 1.306-3 - Section 306 stock defined.
  • SECTION § 1.306-4 - Effective/applicability date.
  • SECTION § 1.307-1 - General.
  • SECTION § 1.307-2 - Exception.

• effects on corporation

  • SECTION § 1.361-1 - Nonrecognition of gain or loss to corporations.
  • SECTION § 1.362-1 - Basis to corporations.
  • SECTION § 1.362-2 - Certain contributions to capital.
  • SECTION § 1.362-3 - Basis of importation property acquired in loss importation transaction.
  • SECTION § 1.362-4 - Basis of loss duplication property.
  • SECTION § 1.367(a)-0 - Table of contents.
  • SECTION § 1.367(a)-1 - Transfers to foreign corporations subject to section 367(a): In general.
  • SECTION § 1.367(a)-1T - Transfers to foreign corporations subject to section 367(a): In general (temporary).
  • SECTION § 1.367(a)-2 - Exceptions for transfers of property for use in the active conduct of a trade or business.
  • SECTION § 1.367(a)-3 - Treatment of transfers of stock or securities to foreign corporations.
  • SECTION § 1.367(a)-4 - Special rule applicable to U.S. depreciated property.
  • SECTION § 1.367(a)-5 - [Reserved]
  • SECTION § 1.367(a)-6 - Transfer of foreign branch with previously deducted losses.
  • SECTION § 1.367(a)-6T - Transfer of foreign branch with previously deducted losses (temporary).
  • SECTION § 1.367(a)-7 - Outbound transfers of property described in section 361(a) or (b).
  • SECTION § 1.367(a)-8 - Gain recognition agreement requirements.
  • SECTION § 1.367(a)-9T - Treatment of deemed section 351 exchanges pursuant to section 304(a)(1) (temporary).
  • SECTION § 1.367(b)-0 - Table of contents.
  • SECTION § 1.367(b)-1 - Other transfers.
  • SECTION § 1.367(b)-2 - Definitions and special rules.
  • SECTION § 1.367(b)-3 - Repatriation of foreign corporate assets in certain nonrecognition transactions.
  • SECTION § 1.367(b)-3T - Repatriation of foreign corporate assets in certain nonrecognition transactions (temporary).
  • SECTION § 1.367(b)-4 - Acquisition of foreign corporate stock or assets by a foreign corporation in certain nonrecognition transactions.
  • SECTION § 1.367(b)-5 - Distributions of stock described in section 355.
  • SECTION § 1.367(b)-6 - Effective/applicability dates and coordination rules.
  • SECTION § 1.367(b)-7 - Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign nonrecognition transactions.
  • SECTION § 1.367(b)-8 - Allocation of earnings and profits and foreign income taxes in certain foreign corporate separations. [Reserved]
  • SECTION § 1.367(b)-9 - Special rule for F reorganizations and similar transactions.
  • SECTION § 1.367(b)-10 - Acquisition of parent stock or securities for property in triangular reorganizations.
  • SECTION § 1.367(b)-12 - Subsequent treatment of amounts attributed or included in income.
  • SECTION § 1.367(b)-13 - Special rules for determining basis and holding period.
  • SECTION § 1.367(d)-1 - Transfers of intangible property to foreign corporations.
  • SECTION § 1.367(d)-1T - Transfers of intangible property to foreign corporations (temporary).
  • SECTION § 1.367(e)-0 - Outline of §and 1.367(e)-2.
  • SECTION § 1.367(e)-1 - Distributions described in section 367(e)(1).
  • SECTION § 1.367(e)-2 - Distributions described in section 367(e)(2).

• definitions; constructive ownership of stock

  • SECTION § 1.316-1 - Dividends.
  • SECTION § 1.316-2 - Sources of distribution in general.
  • SECTION § 1.317-1 - Property defined.
  • SECTION § 1.318-1 - Constructive ownership of stock; introduction.
  • SECTION § 1.318-2 - Application of general rules.
  • SECTION § 1.318-3 - Estates, trusts, and options.
  • SECTION § 1.318-4 - Constructive ownership as actual ownership; exceptions.

• Corporate Liquidations

• effects on recipients

  • SECTION § 1.331-1 - Corporate liquidations.
  • SECTION § 1.332-1 - Distributions in liquidation of subsidiary corporation; general.
  • SECTION § 1.332-2 - Requirements for nonrecognition of gain or loss.
  • SECTION § 1.332-3 - Liquidations completed within one taxable year.
  • SECTION § 1.332-4 - Liquidations covering more than one taxable year.
  • SECTION § 1.332-5 - Distributions in liquidation as affecting minority interests.
  • SECTION § 1.332-6 - Records to be kept and information to be filed with return.
  • SECTION § 1.332-7 - Indebtedness of subsidiary to parent.
  • SECTION § 1.332-8 - Recognition of gain on liquidation of certain holding companies.
  • SECTION § 1.334-1 - Basis of property received in liquidations.
  • SECTION § 1.336-0 - Table of contents.
  • SECTION § 1.336-1 - General principles, nomenclature, and definitions for a section 336(e) election.
  • SECTION § 1.336-2 - Availability, mechanics, and consequences of section 336(e) election.
  • SECTION § 1.336-3 - Aggregate deemed asset disposition price; various aspects of taxation of the deemed asset disposition.
  • SECTION § 1.336-4 - Adjusted grossed-up basis.
  • SECTION § 1.336-5 - Applicability dates.

• definition

  • SECTION § 1.346-1 - Partial liquidation.
  • SECTION § 1.346-2 - Treatment of certain redemptions.
  • SECTION § 1.346-3 - Effect of certain sales.

• Corporate Organizations and Reorganizations

• corporate organizations

  • SECTION § 1.351-1 - Transfer to corporation controlled by transferor.
  • SECTION § 1.351-2 - Receipt of property.
  • SECTION § 1.351-3 - Records to be kept and information to be filed.

• effects on shareholders and security holders

  • SECTION § 1.355-4 - Non pro rata distributions, etc.
  • SECTION § 1.355-5 - Records to be kept and information to be filed.
  • SECTION § 1.355-6 - Recognition of gain on certain distributions of stock or securities in controlled corporation.
  • SECTION § 1.355-7 - Recognition of gain on certain distributions of stock or securities in connection with an acquisition.
  • SECTION § 1.355-8 - Definition of predecessor and successor and limitations on gain recognition under section 355(e) and section 355(f).
  • SECTION § 1.356-1 - Receipt of additional consideration in connection with an exchange.
  • SECTION § 1.356-2 - Receipt of additional consideration not in connection with an exchange.
  • SECTION § 1.356-3 - Rules for treatment of securities as “other property”.
  • SECTION § 1.356-4 - Exchanges for section 306 stock.
  • SECTION § 1.356-5 - Transactions involving gift or compensation.
  • SECTION § 1.356-6 - Rules for treatment of nonqualified preferred stock as other property.
  • SECTION § 1.356-7 - Rules for treatment of nonqualified preferred stock and other preferred stock received in certain transactions.
  • SECTION § 1.357-1 - Assumption of liability.
  • SECTION § 1.357-2 - Liabilities in excess of basis.
  • SECTION § 1.358-1 - Basis to distributees.
  • SECTION § 1.358-2 - Allocation of basis among nonrecognition property.
  • SECTION § 1.358-3 - Treatment of assumption of liabilities.
  • SECTION § 1.358-4 - Exceptions.
  • SECTION § 1.358-5 - Special rules for assumption of liabilities.
  • SECTION § 1.358-6 - Stock basis in certain triangular reorganizations.
  • SECTION § 1.358-7 - Transfers by partners and partnerships to corporations.
  • SECTION § 1.354-1 - Exchanges of stock and securities in certain reorganizations.
  • SECTION § 1.355-0 - Outline of sections.
  • SECTION § 1.355-1 - Distribution of stock and securities of a controlled corporation.
  • SECTION § 1.355-2 - Limitations.
  • SECTION § 1.355-3 - Active conduct of a trade or business.

• special rule; definitions

  • SECTION § 1.368-1 - Purpose and scope of exception of reorganization exchanges.
  • SECTION § 1.368-2 - Definition of terms.
  • SECTION § 1.368-3 - Records to be kept and information to be filed with returns.

• Insolvency Reorganizations

• Carryovers

  • SECTION § 1.381(a)-1 - General rule relating to carryovers in certain corporate acquisitions.
  • SECTION § 1.381(b)-1 - Operating rules applicable to carryovers in certain corporate acquisitions.
  • SECTION § 1.381(c)(1)-1 - Net operating loss carryovers in certain corporate acquisitions.
  • SECTION § 1.381(c)(1)-2 - Net operating loss carryovers; two or more dates of distribution or transfer in the taxable year.
  • SECTION § 1.381(c)(2)-1 - Earnings and profits.
  • SECTION § 1.381(c)(3)-1 - Capital loss carryovers.
  • SECTION § 1.381(c)(4)-1 - Method of accounting.
  • SECTION § 1.381(c)(5)-1 - Inventory method.
  • SECTION § 1.381(c)(6)-1 - Depreciation method.
  • SECTION § 1.381(c)(8)-1 - Installment method.
  • SECTION § 1.381(c)(9)-1 - Amortization of bond discount or premium.
  • SECTION § 1.381(c)(10)-1 - Deferred exploration and development expenditures.
  • SECTION § 1.381(c)(11)-1 - Contributions to pension plan, employees' annuity plans, and stock bonus and profit-sharing plans.
  • SECTION § 1.381(c)(12)-1 - Recovery of bad debts, prior taxes, or delinquency amounts.
  • SECTION § 1.381(c)(13)-1 - Involuntary conversions.
  • SECTION § 1.381(c)(14)-1 - Dividend carryover to personal holding company.
  • SECTION § 1.381(c)(15)-1 - Indebtedness of certain personal holding companies.
  • SECTION § 1.381(c)(16)-1 - Obligations of distributor or transferor corporation.
  • SECTION § 1.381(c)(17)-1 - Deficiency dividend of personal holding company.
  • SECTION § 1.381(c)(18)-1 - Depletion on extraction of ores or minerals from the waste or residue of prior mining.
  • SECTION § 1.381(c)(19)-1 - Charitable contribution carryovers in certain acquisitions.
  • SECTION § 1.381(c)(20)-1 - Carryforward of disallowed business interest.
  • SECTION § 1.381(c)(21)-1 - Pre-1954 adjustments resulting from change in method of accounting.
  • SECTION § 1.381(c)(22)-1 - Successor life insurance company.
  • SECTION § 1.381(c)(23)-1 - Investment credit carryovers in certain corporate acquisitions.
  • SECTION § 1.381(c)(24)-1 - Work incentive program credit carryovers in certain corporate acquisitions.
  • SECTION § 1.381(c)(25)-1 - Deficiency dividend of a qualified investment entity.
  • SECTION § 1.381(c)(26)-1 - Credit for employment of certain new employees.
  • SECTION § 1.381(d)-1 - Operations loss carryovers of life insurance companies.
  • SECTION § 1.382-1 - Table of contents.
  • SECTION § 1.382-1T - Table of contents (temporary).
  • SECTION § 1.382-2 - General rules for ownership change.
  • SECTION § 1.382-2T - Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary).
  • SECTION § 1.382-3 - Definitions and rules relating to a 5-percent shareholder.
  • SECTION § 1.382-4 - Constructive ownership of stock.
  • SECTION § 1.382-5 - Section 382 limitation.
  • SECTION § 1.382-6 - Allocation of income and loss to periods before and after the change date for purposes of section 382.
  • SECTION § 1.382-7 - Built-in gains and losses.
  • SECTION § 1.382-8 - Controlled groups.
  • SECTION § 1.382-9 - Special rules under section 382 for corporations under the jurisdiction of a court in a title 11 or similar case.
  • SECTION § 1.382-10 - Special rules for determining time and manner of acquisition of an interest in a loss corporation.
  • SECTION § 1.382-11 - Reporting requirements.
  • SECTION § 1.382-12 - Determination of adjusted Federal long-term rate.
  • SECTION § 1.383-0 - Effective date.
  • SECTION § 1.383-1 - Special limitations on certain capital losses and excess credits.
  • SECTION § 1.383-2 - Limitations on certain capital losses and excess credits in computing alternative minimum tax. [Reserved]
  • SECTION § 1.385-1 - General provisions.
  • SECTION § 1.385-3 - Certain distributions of debt instruments and similar transactions.
  • SECTION § 1.385-4 - Treatment of consolidated groups.
  • SECTION §§ 1.386-1.400 - §[Reserved]