Corporate Liquidations
Effects On Recipients
- 26 C.F.R. § 1.331-1 Corporate Liquidations
- 26 C.F.R. § 1.332-1 Distributions In Liquidation of Subsidiary Corporation; General
- 26 C.F.R. § 1.332-2 Requirements For Nonrecognition of Gain Or Loss
- 26 C.F.R. § 1.332-3 Liquidations Completed Within One Taxable Year
- 26 C.F.R. § 1.332-4 Liquidations Covering More Than One Taxable Year
- 26 C.F.R. § 1.332-5 Distributions In Liquidation As Affecting Minority Interests
- 26 C.F.R. § 1.332-6 Records to Be Kept and Information to Be Filed With Return
- 26 C.F.R. § 1.332-7 Indebtedness of Subsidiary to Parent
- 26 C.F.R. § 1.332-8 Recognition of Gain On Liquidation of Certain Holding Companies
- 26 C.F.R. § 1.334-1 Basis of Property Received In Liquidations
- 26 C.F.R. § 1.336-0 Table of Contents
- 26 C.F.R. § 1.336-1 General Principles, Nomenclature, and Definitions For a Section 336(e) Election
- 26 C.F.R. § 1.336-2 Availability, Mechanics, and Consequences of Section 336(e) Election
- 26 C.F.R. § 1.336-3 Aggregate Deemed Asset Disposition Price; Various Aspects of Taxation of the Deemed Asset Disposition
- 26 C.F.R. § 1.336-4 Adjusted Grossed-Up Basis
- 26 C.F.R. § 1.336-5 Applicability Dates
Effects On Corporation
- 26 C.F.R. § 1.337-1 Nonrecognition For Property Distributed to Parent In Complete Liquidation of Subsidiary
- 26 C.F.R. § 1.337(d)-1 Transitional Loss Limitation Rule
- 26 C.F.R. § 1.337(d)-1T Reserved
- 26 C.F.R. § 1.337(d)-2 Loss Limitation Rules
- 26 C.F.R. § 1.337(d)-3T Removed
- 26 C.F.R. § 1.337(d)-3 Gain Recognition Upon Certain Partnership Transactions Involving a Partner's Stock
- 26 C.F.R. § 1.337(d)-4 Taxable to Tax-Exempt
- 26 C.F.R. § 1.337(d)-5 Old Transitional Rules Imposing Tax On Property Owned By a C Corporation that Becomes Property of a Ric Or Reit
- 26 C.F.R. § 1.337(d)-6 New Transitional Rules Imposing Tax On Property Owned By a C Corporation that Becomes Property of a Ric Or Reit
- 26 C.F.R. § 1.337(d)-7 Tax On Property Owned By a C Corporation that Becomes Property of a Ric Or Reit
- 26 C.F.R. § 1.338-0 Outline of Topics
- 26 C.F.R. § 1.337(d)-7T Removed
- 26 C.F.R. § 1.338-1 General Principles; Status of Old Target and New Target
- 26 C.F.R. § 1.338-2 Nomenclature and Definitions; Mechanics of the Section 338 Election
- 26 C.F.R. § 1.338-3 Qualification For the Section 338 Election
- 26 C.F.R. § 1.338-4 Aggregate Deemed Sale Price; Various Aspects of Taxation of the Deemed Asset Sale
- 26 C.F.R. § 1.338-5 Adjusted Grossed-Up Basis
- 26 C.F.R. § 1.338-6 Allocation of Adsp and Agub Among Target Assets
- 26 C.F.R. § 1.338-7 Allocation of Redetermined Adsp and Agub Among Target Assets
- 26 C.F.R. § 1.338-8 Asset and Stock Consistency
- 26 C.F.R. § 1.338-9 International Aspects of Section 338
- 26 C.F.R. § 1.338-10 Filing of Returns
- 26 C.F.R. § 1.338-11 Effect of Section 338 Election On Insurance Company Targets
- 26 C.F.R. § 1.338(h)(10)-1 Deemed Asset Sale and Liquidation
- 26 C.F.R. § 1.338(i)-1 Effective/applicability Date
Collapsible Corporations; Foreign Personal Holding Companies (Removed)