2004 CFR Title 26, Volume 4

Title 26--Internal Revenue CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 1--INCOME TAXES
	1.301-1	Rules applicable with respect to distributions of money and other property.
	1.302-1	General.
	1.302-2	Redemptions not taxable as dividends.
	1.302-3	Substantially disproportionate redemption.
	1.302-4	Termination of shareholder's interest.
	1.303-1	General.
	1.303-2	Requirements.
	1.303-3	Application of other sections.
	1.304-1	General.
	1.304-2	Acquisition by related corporation (other than subsidiary).
	1.304-3	Acquisition by a subsidiary.
	1.304-4T	Special rule for use of a related corporation to acquire for property the stock of another commonly owned corporation (temporary).
	1.304-5	Control.
	1.305-1	Stock dividends.
	1.305-2	Distributions in lieu of money.
	1.305-3	Disproportionate distributions.
	1.305-4	Distributions of common and preferred stock.
	1.305-5	Distributions on preferred stock.
	1.305-6	Distributions of convertible preferred.
	1.305-7	Certain transactions treated as distributions.
	1.305-8	Effective dates.
	1.306-1	General.
	1.306-2	Exception.
	1.306-3	Section 306 stock defined.
	1.307-1	General.
	1.307-2	Exception.
	1.312-1	Adjustment to earnings and profits reflecting distributions by corporations.
	1.312-2	Distribution of inventory assets.
	1.312-3	Liabilities.
	1.312-4	Examples of adjustments provided in section 312(c).
	1.312-5	Special rule for partial liquidations and certain redemptions.
	1.312-6	Earnings and profits.
	1.312-7	Effect on earnings and profits of gain or loss realized after February 28, 1913.
	1.312-8	Effect on earnings and profits of receipt of tax-free distributions requiring adjustment or allocation of basis of stock.
	1.312-9	Adjustments to earnings and profits reflecting increase in value accrued before March 1, 1913.
	1.312-10	Allocation of earnings in certain corporate separations.
	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.
	1.312-12	Distributions of proceeds of loans guaranteed by the United States.
	1.312-15	Effect of depreciation on earnings and profits.
	1.316-1	Dividends.
	1.316-2	Sources of distribution in general.
	1.317-1	Property defined.
	1.318-1	Constructive ownership of stock; introduction.
	1.318-2	Application of general rules.
	1.318-3	Estates, trusts, and options.
	1.318-4	Constructive ownership as actual ownership; exceptions.
	1.331-1	Corporate liquidations.
	1.332-1	Distributions in liquidation of subsidiary corporation; general.
	1.332-2	Requirements for nonrecognition of gain or loss.
	1.332-3	Liquidations completed within one taxable year.
	1.332-4	Liquidations covering more than one taxable year.
	1.332-5	Distributions in liquidation as affecting minority interests.
	1.332-6	Records to be kept and information to be filed with return.
	1.332-7	Indebtedness of subsidiary to parent.
	1.334-1	Basis of property received in liquidations.
	1.337(d)-1	Transitional loss limitation rule.
	1.337(d)-2	Loss limitation window period.
	1.337(d)-2T	Loss limitation window period (temporary).
	1.337(d)-4	Taxable to tax-exempt.
	1.337(d)-5	Old transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT
	1.337(d)-6	New transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT.
	1.337(d)-7	Tax on property owned by a C corporation that becomes property of a RIC or REIT.
	1.338-0	Outline of topics.
	1.338-1	General principles; status of old target and new target.
	1.338-2	Nomenclature and definitions; mechanics of the section 338 election.
	1.338-3	Qualification for the section 338 election.
	1.338-4	Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.
	1.338-5	Adjusted grossed-up basis.
	1.338-6	Allocation of ADSP and AGUB among target assets.
	1.338-7	Allocation of redetermined ADSP and AGUB among target assets.
	1.338-8	Asset and stock consistency.
	1.338-9	International aspects of section 338.
	1.338-10	Filing of returns.
	1.338(h)(10)-1	Deemed asset sale and liquidation.
	1.338(h)(10)-1T	Deemed asset sale and liquidation (temporary).
	1.338(i)-1	Effective dates.
	1.341-1	Collapsible corporations; in general.
	1.341-2	Definitions.
	1.341-3	Presumptions.
	1.341-4	Limitations on application of section.
	1.341-5	Application of section.
	1.341-6	Exceptions to application of section.
	1.341-7	Certain sales of stock of consenting corporations.
	1.342-1	General.
	1.346-1	Partial liquidation.
	1.346-2	Treatment of certain redemptions.
	1.346-3	Effect of certain sales.
	1.351-1	Transfer to corporation controlled by transferor.
	1.351-2	Receipt of property.
	1.351-3	Records to be kept and information to be filed.
	1.354-1	Exchanges of stock and securities in certain reorganizations.
	1.355-0	Outline of sections.
	1.355-1	Distribution of stock and securities of a controlled corporation.
	1.355-2	Limitations.
	1.355-3	Active conduct of a trade or business.
	1.355-4	Non pro rata distributions, etc.
	1.355-5	Records to be kept and information to be filed.
	1.355-6	Recognition of gain on certain distributions of stock or securities in controlled corporation.
	1.355-7T	Recognition of gain on certain distributions of stock or securities in connection with an acquisition.
	1.356-1	Receipt of additional consideration in connection with an exchange.
	1.356-2	Receipt of additional consideration not in connection with an exchange.
	1.356-3	Rules for treatment of securities as ``other property''.
	1.356-4	Exchanges for section 306 stock.
	1.356-5	Transactions involving gift or compensation.
	1.356-6	Rules for treatment of nonqualified preferred stock as other property.
	1.356-7	Rules for treatment of nonqualified preferred stock and other preferred stock received in certain transactions.
	1.357-1	Assumption of liability.
	1.357-2	Liabilities in excess of basis.
	1.358-1	Basis to distributees.
	1.358-2	Allocation of basis among nonrecognition property.
	1.358-3	Treatment of assumption of liabilities.
	1.358-4	Exceptions.
	1.358-6	Stock basis in certain triangular reorganizations.
	1.361-1	Nonrecognition of gain or loss to corporations.
	1.362-1	Basis to corporations.
	1.362-2	Certain contributions to capital.
	1.367(a)-1T	Transfers to foreign corporations subject to section 367(a): In general (temporary).
	1.367(a)-2T	Exception for transfers of property for use in the active conduct of a trade or business (temporary).
	1.367(a)-3	Treatment of transfers of stock or securities to foreign corporations.
	1.367(a)-4T	Special rules applicable to specified transfers of property (temporary).
	1.367(a)-5T	Property subject to section 367(a)(1) regardless of use in trade or business (temporary).
	1.367(a)-6T	Transfer of foreign branch with previously deducted losses (temporary).
	1.367(a)-8	Gain recognition agreement requirements.
	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 dates and coordination rules.
	1.367(b)-12	Subsequent treatment of amounts attributed or included in income.
	1.367(d)-1T	Transfers of intangible property to foreign corporations (temporary).
	1.367(e)-0	Outline of 1.367(e)-1 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).
	1.368-1	Purpose and scope of exception of reorganization exchanges.
	1.368-2	Definition of terms.
	1.368-2T	Definition of terms (temporary).
	1.368-3	Records to be kept and information to be filed with returns.
	1.371-1	Exchanges by corporations.
	1.371-2	Exchanges by security holders.
	1.372-1	Corporations.
	1.374-1	Exchanges by insolvent railroad corporations.
	1.374-2	Basis of property acquired after December 31, 1938, by railroad corporation in a receivership or railroad reorganization proceeding.
	1.374-3	Records to be kept and information to be filed.
	1.374-4	Property acquired by electric railway corporation in corporate reorganizing proceeding.
	1.381(a)-1	General rule relating to carryovers in certain corporate acquisitions.
	1.381(b)-1	Operating rules applicable to carryovers in certain corporate acquisitions.
	1.381(c)(1)-1	Net operating loss carryovers in certain corporate acquisitions.
	1.381(c)(1)-2	Net operating loss carryovers; two or more dates of distribution or transfer in the taxable year.
	1.381(c)(2)-1	Earnings and profits.
	1.381(c)(3)-1	Capital loss carryovers.
	1.381(c)(4)-1	Method of accounting.
	1.381(c)(5)-1	Inventories.
	1.381(c)(6)-1	Depreciation method.
	1.381(c)(8)-1	Installment method.
	1.381(c)(9)-1	Amortization of bond discount or premium.
	1.381(c)(10)-1	Deferred exploration and development expenditures.
	1.381(c)(11)-1	Contributions to pension plan, employees' annuity plans, and stock bonus and profit-sharing plans.
	1.381(c)(12)-1	Recovery of bad debts, prior taxes, or delinquency amounts.
	1.381(c)(13)-1	Involuntary conversions.
	1.381(c)(14)-1	Dividend carryover to personal holding company.
	1.381(c)(15)-1	Indebtedness of certain personal holding companies.
	1.381(c)(16)-1	Obligations of distributor or transferor corporation.
	1.381(c)(17)-1	Deficiency dividend of personal holding company.
	1.381(c)(18)-1	Depletion on extraction of ores or minerals from the waste or residue of prior mining.
	1.381(c)(19)-1	Charitable contribution carryovers in certain acquisitions.
	1.381(c)(21)-1	Pre-1954 adjustments resulting from change in method of accounting.
	1.381(c)(22)-1	Successor life insurance company.
	1.381(c)(23)-1	Investment credit carryovers in certain corporate acquisitions.
	1.381(c)(24)-1	Work incentive program credit carryovers in certain corporate acquisitions.
	1.381(c)(25)-1	Deficiency dividend of a qualified investment entity.
	1.381(c)(26)-1	Credit for employment of certain new employees.
	1.381(d)-1	Operations loss carryovers of life insurance companies.
	1.382-1	Table of contents.
	1.382-2	General rules for ownership change.
	1.382-2T	Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary).
	1.382-3	Definitions and rules relating to a 5-percent shareholder.
	1.382-4	Constructive ownership of stock.
	1.382-5	Section 382 limitation.
	1.382-6	Allocation of income and loss to periods before and after the change date for purposes of section 382.
	1.382-8	Controlled groups.
	1.382-9	Special rules under section 382 for corporations under the jurisdiction of a court in a title 11 or similar case.
	1.382-10T	Special rules of determining time and maner of acquisition of an interest in a loss corporation (temporary).
	1.383-0	Effective date.
	1.383-1	Special limitations on certain capital losses and excess credits.