U.S. Code of Federal Regulations

Regulations most recently checked for updates: Jun 26, 2022


CORPORATE DISTRIBUTIONS AND ADJUSTMENTS
EFFECTS ON RECIPIENTS
§ 1.304-6 - Amount constituting a dividend. [Reserved]

EFFECTS ON CORPORATION
DEFINITIONS; CONSTRUCTIVE OWNERSHIP OF STOCK
CORPORATE LIQUIDATIONS
EFFECTS ON RECIPIENTS
EFFECTS ON CORPORATION
DEFINITION
CORPORATE ORGANIZATIONS AND REORGANIZATIONS
CORPORATE ORGANIZATIONS
EFFECTS ON SHAREHOLDERS AND SECURITY HOLDERS
EFFECTS ON CORPORATION
§ 1.367(a)-5 - [Reserved]
§ 1.367(b)-8 - Allocation of earnings and profits and foreign income taxes in certain foreign corporate separations. [Reserved]

SPECIAL RULE; DEFINITIONS
INSOLVENCY REORGANIZATIONS
CARRYOVERS
§ 1.383-2 - Limitations on certain capital losses and excess credits in computing alternative minimum tax. [Reserved]
§§ 1.386-1.400 - §[Reserved]