Transactions involving gift or compensation.

  1. Law
  2. CFR 26
  3. Internal Revenue
  4. Internal Revenue Service, Department of the Treasury
  5. Income Tax
  6. Income Taxes
  7. Effects on Shareholders and Security Holders
  8. Transactions involving gift or compensation.

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§ 1.356-5 Transactions involving gift or compensation.

With respect to transactions described in sections 354, 355, or 356, but which -

(a) Result in a gift, see section 2501 and following, and the regulations pertaining thereto, or

(b) Have the effect of the payment of compensation, see section 61(a)(1), and the regulations pertaining thereto.


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