PocketLaw | CFR 26 | Effects on Corporation

Effects on Corporation

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Section
1.361-1

Nonrecognition of gain or loss to corporations.

Section
1.362-1

Basis to corporations.

Section
1.362-2

Certain contributions to capital.

Section
1.362-3

Basis of importation property acquired in loss importation transaction.

Section
1.362-4

Basis of loss duplication property.

Section
1.367(a)-0

Table of contents.

Section
1.367(a)-1

Transfers to foreign corporations subject to section 367(a): In general.

Section
1.367(a)-1T

Transfers to foreign corporations subject to section 367(a): In general (temporary).

Section
1.367(a)-2

Exceptions for transfers of property for use in the active conduct of a trade or business.

Section
1.367(a)-3

Treatment of transfers of stock or securities to foreign corporations.

Section
1.367(a)-4

Special rule applicable to U.S. depreciated property.

Section
1.367(a)-5

§ 1.367(a)-5 [Reserved]

Section
1.367(a)-6

Transfer of foreign branch with previously deducted losses.

Section
1.367(a)-6T

Transfer of foreign branch with previously deducted losses (temporary).

Section
1.367(a)-7

Outbound transfers of property described in section 361(a) or (b).

Section
1.367(a)-8

Gain recognition agreement requirements.

Section
1.367(a)-9T

Treatment of deemed section 351 exchanges pursuant to section 304(a)(1) (temporary).

Section
1.367(b)-0

Table of contents.

Section
1.367(b)-1

Other transfers.

Section
1.367(b)-2

Definitions and special rules.

Section
1.367(b)-3

Repatriation of foreign corporate assets in certain nonrecognition transactions.

Section
1.367(b)-3T

Repatriation of foreign corporate assets in certain nonrecognition transactions (temporary).

Section
1.367(b)-4

Acquisition of foreign corporate stock or assets by a foreign corporation in certain nonrecognition transactions.

Section
1.367(b)-5

Distributions of stock described in section 355.

Section
1.367(b)-6

Effective/applicability dates and coordination rules.

Section
1.367(b)-7

Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign nonrecognition transactions.

Section
1.367(b)-8

§ 1.367(b)-8 Allocation of earnings and profits and foreign income taxes in certain foreign corporate separations. [Reserved]

Section
1.367(b)-9

Special rule for F reorganizations and similar transactions.

Section
1.367(b)-10

Acquisition of parent stock or securities for property in triangular reorganizations.

Section
1.367(b)-12

Subsequent treatment of amounts attributed or included in income.

Section
1.367(b)-13

Special rules for determining basis and holding period.

Section
1.367(d)-1

Transfers of intangible property to foreign corporations.

Section
1.367(d)-1T

Transfers of intangible property to foreign corporations (temporary).

Section
1.367(e)-0

Outline of §§ 1.367(e)-1 and 1.367(e)-2.

Section
1.367(e)-1

Distributions described in section 367(e)(1).

Section
1.367(e)-2

Distributions described in section 367(e)(2).