Treasury Regulations, Subchapter A, Part 1, Sections 1.301-1.400 - Index

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CORPORATE DISTRIBUTIONS AND ADJUSTMENTS

Effects on Recipients

Sec. 1.301-1 Rules applicable with respect to distributions of money and other property

Sec. 1.302-1 General

Sec. 1.302-2 Redemptions not taxable as dividends

Sec. 1.302-3 Substantially disproportionate redemption

Sec. 1.302-4 Termination of shareholder's interest

Sec. 1.303-1 General

Sec. 1.303-2 Requirements

Sec. 1.303-3 Application of other sections

Sec. 1.304-1 General

Sec. 1.304-2 Acquisition by related corporation (other than subsidiary)

Sec. 1.304-3 Acquisition by a subsidiary

Sec. 1.304-4T Special rule for use of a related corporation to acquire for property the stock of another commonly owned corporation (temporary)

Sec. 1.304-5 Control

Sec. 1.305-1 Stock dividends

Sec. 1.305-2 Distributions in lieu of money

Sec. 1.305-3 Disproportionate distributions

Sec. 1.305-4 Distributions of common and preferred stock

Sec. 1.305-5 Distributions on preferred stock

Sec. 1.305-6 Distributions of convertible preferred

Sec. 1.305-7 Certain transactions treated as distributions

Sec. 1.305-8 Effective dates

Sec. 1.306-1 General

Sec. 1.306-2 Exception

Sec. 1.306-3 Section 306 stock defined

Sec. 1.307-1 General

Sec. 1.307-2 Exception

effects on corporation

Sec. 1.312-1 Adjustment to earnings and profits reflecting distributions by corporations

Sec. 1.312-2 Distribution of inventory assets

Sec. 1.312-3 Liabilities

Sec. 1.312-4 Examples of adjustments provided in section 312(c)

Sec. 1.312-5 Special rule for partial liquidations and certain redemptions

Sec. 1.312-6 Earnings and profits

Sec. 1.312-7 Effect on earnings and profits of gain or loss realized after February 28, 1913

Sec. 1.312-8 Effect on earnings and profits of receipt of tax-free distributions requiring adjustment or allocation of basis of stock

Sec. 1.312-9 Adjustments to earnings and profits reflecting increase in value accrued before March 1, 1913

Sec. 1.312-10 Allocation of earnings in certain corporate separations

Sec. 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

Sec. 1.312-12 Distributions of proceeds of loans guaranteed by the United States

Sec. 1.312-15 Effect of depreciation on earnings and profits

definitions; constructive ownership of stock

Sec. 1.316-1 Dividends

Sec. 1.316-2 Sources of distribution in general

Sec. 1.317-1 Property defined

Sec. 1.318-1 Constructive ownership of stock; introduction

Sec. 1.318-2 Application of general rules

Sec. 1.318-3 Estates, trusts, and options

Sec. 1.318-4 Constructive ownership as actual ownership; exceptions

Corporate Liquidations

effects on recipients

Sec. 1.331-1 Corporate liquidations

Sec. 1.332-1 Distributions in liquidation of subsidiary corporation; general

Sec. 1.332-2 Requirements for nonrecognition of gain or loss

Sec. 1.332-3 Liquidations completed within one taxable year

Sec. 1.332-4 Liquidations covering more than one taxable year

Sec. 1.332-5 Distributions in liquidation as affecting minority interests

Sec. 1.332-6 Records to be kept and information to be filed with return

Sec. 1.332-7 Indebtedness of subsidiary to parent

Sec. 1.334-1 Basis of property received in liquidations

effects on corporation

Sec. 1.337(d)-1 Transitional loss limitation rule

Sec. 1.337(d)-1T (Reserved)

Sec. 1.337(d)-2 Loss limitation rules

Sec. 1.337(d)-4 Taxable to tax-exempt

Sec. 1.337(d)-5 Old transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT

Sec. 1.337(d)-6 New transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT

Sec. 1.337(d)-7 Tax on property owned by a C corporation that becomes property of a RIC or REIT

Sec. 1.338-0 Outline of topics

Sec. 1.338-1 General principles; status of old target and new target

Sec. 1.338-2 Nomenclature and definitions; mechanics of the section 338 election

Sec. 1.338-3 Qualification for the section 338 election

Sec. 1.338-4 Aggregate deemed sale price; various aspects of taxation of the deemed asset sale

Sec. 1.338-5 Adjusted grossed-up basis

Sec. 1.338-6 Allocation of ADSP and AGUB among target assets

Sec. 1.338-6T Allocation of ADSP and AGUB among target assets (temporary)

Sec. 1.338-7 Allocation of redetermined ADSP and AGUB among target assets

Sec. 1.338-8 Asset and stock consistency

Sec. 1.338-9 International aspects of section 338

Sec. 1.338-10 Filing of returns

Sec. 1.338(h)(10)-1 Deemed asset sale and liquidation

Sec. 1.338(h)(10)-1T Deemed asset sale and liquidation (temporary)

Sec. 1.338(i)-1 Effective dates

collapsible corporations; foreign personal holding companies

Sec. 1.341-1 Collapsible corporations; in general

Sec. 1.341-2 Definitions

Sec. 1.341-3 Presumptions

Sec. 1.341-4 Limitations on application of section

Sec. 1.341-5 Application of section

Sec. 1.341-6 Exceptions to application of section

Sec. 1.341-7 Certain sales of stock of consenting corporations

Sec. 1.342-1 General

definition

Sec. 1.346-1 Partial liquidation

Sec. 1.346-2 Treatment of certain redemptions

Sec. 1.346-3 Effect of certain sales

Corporate Organizations and Reorganizations

corporate organizations

Sec. 1.351-1 Transfer to corporation controlled by transferor

Sec. 1.351-2 Receipt of property

Sec. 1.351-3 Records to be kept and information to be filed

effects on shareholders and security holders

Sec. 1.354-1 Exchanges of stock and securities in certain reorganizations

Sec. 1.355-0 Outline of sections

Sec. 1.355-1 Distribution of stock and securities of a controlled corporation

Sec. 1.355-2 Limitations

Sec. 1.355-3 Active conduct of a trade or business

Sec. 1.355-4 Non pro rata distributions, etc

Sec. 1.355-5 Records to be kept and information to be filed

Sec. 1.355-6 Recognition of gain on certain distributions of stock or securities in controlled corporation

Sec. 1.355-7 Recognition of gain on certain distributions of stock or securities in connection with an acquisition

Sec. 1.356-1 Receipt of additional consideration in connection with an exchange

Sec. 1.356-2 Receipt of additional consideration not in connection with an exchange

Sec. 1.356-3 Rules for treatment of securities as 'other property'

Sec. 1.356-4 Exchanges for section 306 stock

Sec. 1.356-5 Transactions involving gift or compensation

Sec. 1.356-6 Rules for treatment of nonqualified preferred stock as other property

Sec. 1.356-7 Rules for treatment of nonqualified preferred stock and other preferred stock received in certain transactions

Sec. 1.357-1 Assumption of liability

Sec. 1.357-2 Liabilities in excess of basis

Sec. 1.358-1 Basis to distributees

Sec. 1.358-2 Allocation of basis among nonrecognition property

Sec. 1.358-3 Treatment of assumption of liabilities

Sec. 1.358-4 Exceptions

Sec. 1.358-5 (Reserved)

Sec. 1.358-6 Stock basis in certain triangular reorganizations

effects on corporation

Sec. 1.361-1 Nonrecognition of gain or loss to corporations

Sec. 1.362-1 Basis to corporations

Sec. 1.362-2 Certain contributions to capital

Sec. 1.367(a)-1T Transfers to foreign corporations subject to section 367(a): In general (temporary)

Sec. 1.367(a)-2T Exception for transfers of property for use in the active conduct of a trade or business (temporary)

Sec. 1.367(a)-3 Treatment of transfers of stock or securities to foreign corporations

Sec. 1.367(a)-4T Special rules applicable to specified transfers of property (temporary)

Sec. 1.367(a)-5T Property subject to section 367(a)(1) regardless of use in trade or business (temporary)

Sec. 1.367(a)-6T Transfer of foreign branch with previously deducted losses (temporary)

Sec. 1.367(a)-8 Gain recognition agreement requirements

Sec. 1.367(b)-0 Table of contents

Sec. 1.367(b)-1 Other transfers

Sec. 1.367(b)-2 Definitions and special rules

Sec. 1.367(b)-3 Repatriation of foreign corporate assets in certain nonrecognition transactions

Sec. 1.367(b)-3T Repatriation of foreign corporate assets in certain nonrecognition transactions (temporary)

Sec. 1.367(b)-4 Acquisition of foreign corporate stock or assets by a foreign corporation in certain nonrecognition transactions

Sec. 1.367(b)-5 Distributions of stock described in section 355

Sec. 1.367(b)-6 Effective dates and coordination rules

Sec. 1.367(b)-12 Subsequent treatment of amounts attributed or included in income

Sec. 1.367(d)-1T Transfers of intangible property to foreign corporations (temporary)

Sec. 1.367(e)-0 Outline of Sec. .367(e) - 1 and 1.367(e) - 2

Sec. 1.367(e)-1 Distributions described in section 367(e)(1)

Sec. 1.367(e)-2 Distributions described in section 367(e)(2)

special rule; definitions

Sec. 1.368-1 Purpose and scope of exception of reorganization exchanges

Sec. 1.368-2 Definition of terms

Sec. 1.368-2T Definition of terms (temporary)

Sec. 1.368-3 Records to be kept and information to be filed with returns

Insolvency Reorganizations

Sec. 1.371-1 Exchanges by corporations

Sec. 1.371-2 Exchanges by security holders

Sec. 1.372-1 Corporations

Sec. 1.374-1 Exchanges by insolvent railroad corporations

Sec. 1.374-2 Basis of property acquired after December 31, 1938, by railroad corporation in a receivership or railroad reorganization proceeding

Sec. 1.374-3 Records to be kept and information to be filed

Sec. 1.374-4 Property acquired by electric railway corporation in corporate reorganizing proceeding

Carryovers

Sec. 1.381(a)-1 General rule relating to carryovers in certain corporate acquisitions

Sec. 1.381(b)-1 Operating rules applicable to carryovers in certain corporate acquisitions

Sec. 1.381(c)(1)-1 Net operating loss carryovers in certain corporate acquisitions

Sec. 1.381(c)(1)-2 Net operating loss carryovers; two or more dates of distribution or transfer in the taxable year

Sec. 1.381(c)(2)-1 Earnings and profits

Sec. 1.381(c)(3)-1 Capital loss carryovers

Sec. 1.381(c)(4)-1 Method of accounting

Sec. 1.381(c)(5)-1 Inventories

Sec. 1.381(c)(6)-1 Depreciation method

Sec. 1.381(c)(8)-1 Installment method

Sec. 1.381(c)(9)-1 Amortization of bond discount or premium

Sec. 1.381(c)(10)-1 Deferred exploration and development expenditures

Sec. 1.381(c)(11)-1 Contributions to pension plan, employees' annuity plans, and stock bonus and profit-sharing plans

Sec. 1.381(c)(12)-1 Recovery of bad debts, prior taxes, or delinquency amounts

Sec. 1.381(c)(13)-1 Involuntary conversions

Sec. 1.381(c)(14)-1 Dividend carryover to personal holding company

Sec. 1.381(c)(15)-1 Indebtedness of certain personal holding companies

Sec. 1.381(c)(16)-1 Obligations of distributor or transferor corporation

Sec. 1.381(c)(17)-1 Deficiency dividend of personal holding company

Sec. 1.381(c)(18)-1 Depletion on extraction of ores or minerals from the waste or residue of prior mining

Sec. 1.381(c)(19)-1 Charitable contribution carryovers in certain acquisitions

Sec. 1.381(c)(21)-1 Pre-1954 adjustments resulting from change in method of accounting

Sec. 1.381(c)(22)-1 Successor life insurance company

Sec. 1.381(c)(23)-1 Investment credit carryovers in certain corporate acquisitions

Sec. 1.381(c)(24)-1 Work incentive program credit carryovers in certain corporate acquisitions

Sec. 1.381(c)(25)-1 Deficiency dividend of a qualified investment entity

Sec. 1.381(c)(26)-1 Credit for employment of certain new employees

Sec. 1.381(d)-1 Operations loss carryovers of life insurance companies

Sec. 1.382-1 Table of contents

Sec. 1.382-1T (Reserved)

Sec. 1.382-2 General rules for ownership change

Sec. 1.382-2T Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary)

Sec. 1.382-3 Definitions and rules relating to a 5-percent shareholder

Sec. 1.382-4 Constructive ownership of stock

Sec. 1.382-5 Section 382 limitation

Sec. 1.382-6 Allocation of income and loss to periods before and after the change date for purposes of section 382

Sec. 1.382-7 Built-in gains and losses. (Reserved)

Sec. 1.382-8 Controlled groups

Sec. 1.382-9 Special rules under section 382 for corporations under the jurisdiction of a court in a title 11 or similar case

Sec. 1.382-10 (Reserved)

Sec. 1.382-10T Special rules of determining time and maner of acquisition of an interest in a loss corporation (temporary)

Sec. 1.382-11 Effective dates. (Reserved)

Sec. 1.383-0 Effective date

Sec. 1.383-1 Special limitations on certain capital losses and excess credits

Sec. 1.383-2 Limitations on certain capital losses and excess credits in computing alternative minimum tax. (Reserved)