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