Effects On Corporation
Index
- 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