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Effects on Recipients
Law
CFR 26
Internal Revenue
Internal Revenue Service, Department of the Treasury
Income Tax
Income Taxes
Effects on Recipients
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Section
1.301-1
Rules applicable with respect to distributions of money and other property.
Section
1.302-1
General.
Section
1.302-2
Redemptions not taxable as dividends.
Section
1.302-3
Substantially disproportionate redemption.
Section
1.302-4
Termination of shareholder's interest.
Section
1.303-1
General.
Section
1.303-2
Requirements.
Section
1.303-3
Application of other sections.
Section
1.304-1
General.
Section
1.304-2
Acquisition by related corporation (other than subsidiary).
Section
1.304-3
Acquisition by a subsidiary.
Section
1.304-4
Special rules for the use of related corporations to avoid the application of section 304.
Section
1.304-5
Control.
Section
1.304-6
§ 1.304-6 Amount constituting a dividend. [Reserved]
Section
1.304-7
Certain acquisitions by foreign acquiring corporations.
Section
1.305-1
Stock dividends.
Section
1.305-2
Distributions in lieu of money.
Section
1.305-3
Disproportionate distributions.
Section
1.305-4
Distributions of common and preferred stock.
Section
1.305-5
Distributions on preferred stock.
Section
1.305-6
Distributions of convertible preferred.
Section
1.305-7
Certain transactions treated as distributions.
Section
1.305-8
Effective dates.
Section
1.306-1
General.
Section
1.306-2
Exception.
Section
1.306-3
Section 306 stock defined.
Section
1.306-4
Effective/applicability date.
Section
1.307-1
General.
Section
1.307-2
Exception.