{ "item_title" : "Code of Federal Regulations, Title 26, Internal Revenue, PT. 1 (Sections 1.301 to 1.400), Revised as of April 1, 2015", "item_author" : [" Internal Revenue Service (U S )", "U S Office of the Federal Register "], "item_description" : "This version is the Official version from the U.S. Federal Government. 26 CFR Chapter 1 (Parts 1.301 to 1.400) continues coverage on the United States Department of Treasury and the Internal Revenue Service covering rules, procedures, and regulations relating to income taxes and corporate distributions and adjustments, and more. Title 26 Chapter I Subchapter A Part 1 ------TITLE 26 Internal Revenue CHAPTER I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) SUBCHAPTER A INCOME TAX (CONTINUED) PART 1 INCOME TAXES (CONTINUED) rule CORPORATE DISTRIBUTIONS AND ADJUSTMENTS Effects on Recipients 1.301-1Rules applicable with respect to distributions of money and other property. 1.302-1General. 1.302-2Redemptions not taxable as dividends. 1.302-3Substantially disproportionate redemption. 1.302-4Termination of shareholder's interest. 1.303-1General. 1.303-2Requirements. 1.303-3Application of other sections. 1.304-1General. 1.304-2Acquisition by related corporation (other than subsidiary). 1.304-3Acquisition by a subsidiary. 1.304-4Special rules for the use of related corporations to avoid the application of section 304. 1.304-5Control. 1.305-1Stock dividends. 1.305-2Distributions in lieu of money. 1.305-3Disproportionate distributions. 1.305-4Distributions of common and preferred stock. 1.305-5Distributions on preferred stock. 1.305-6Distributions of convertible preferred. 1.305-7Certain transactions treated as distributions. 1.305-8Effective dates. 1.306-1General. 1.306-2Exception. 1.306-3Section 306 stock defined. 1.307-1General. 1.307-2Exception. effects on corporation 1.312-1Adjustment to earnings and profits reflecting distributions by corporations. 1.312-2Distribution of inventory assets. 1.312-3Liabilities. 1.312-4Examples of adjustments provided in section 312(c). 1.312-5Special rule for partial liquidations and certain redemptions. 1.312-6Earnings and profits. 1.312-7Effect on earnings and profits of gain or loss realized after February 28, 1913. 1.312-8Effect on earnings and profits of receipt of tax-free distributions requiring adjustment or allocation of basis of stock. 1.312-9Adjustments to earnings and profits reflecting increase in value accrued before March 1, 1913. 1.312-10Allocation of earnings in certain corporate separations. 1.312-11Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1.312-12Distributions of proceeds of loans guaranteed by the United States. 1.312-15Effect of depreciation on earnings and profits. definitions; constructive ownership of stock 1.316-1Dividends. 1.316-2Sources of distribution in general. 1.317-1Property defined. 1.318-1Constructive ownership of stock; introduction. 1.318-2Application of general rules. 1.318-3Estates, trusts, and options. 1.318-4Constructive ownership as actual ownership; exceptions. Corporate Liquidations effects on recipients 1.331-1Corporate liquidations. 1.332-1Distributions in liquidation of subsidiary corporation; general. 1.332-2Requirements for nonrecognition of gain or loss. 1.332-3Liquidations completed within one taxable year. 1.332-4Liquidations covering more than one taxable year. 1.332-5Distributions in liquidation as affecting minority interests. 1.332-6Records to be kept and information to be filed with return. 1.332-7Indebtedness of subsidiary to parent. 1.334-1Basis of property received in liquidations. 1.336-0Table of contents. 1.336-1General principles, nomenclature, and definitions for a section 336(e) election. 1.336-2Availability, mechanics, and consequences of section 336(e) election. 1.336-3Aggregate deemed asset disposition price; various aspects of taxation of the deemed asset disposition. 1.336-4Adjusted grossed-up basis. 1.336-5Effective/applicability date. effects on corporation 1.337(d)-1Transitional loss limitation rule. 1.337(d)-1TReserved] 1.337(d)-2Loss limitation rules. 1.337(d)-3TGain recognition upon certain partnership transactions involving a partner's stock (temporary). 1.337(d)-4Taxable to tax-exempt. 1.337(d)-5Old transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT 1.337(d)-6New transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT. 1.337(d)-7Tax on property owned by a C corporation that becomes property of a RIC or REIT. 1.338-0Outline of topics. 1.338-1General principles; status of old target and new target. 1.338-2Nomenclature and definitions; mechanics of the section 338 election. 1.338-3Qualification for the section 338 election. 1.338-4Aggregate deemed sale price; various aspects of taxation of the deemed asset sale. 1.338-5Adjusted grossed-up basis. 1.338-6Allocation of ADSP and AGUB among target assets. 1.338-7Allocation of redetermined ADSP and AGUB among target assets. 1.338-8Asset and stock consistency. 1.338-9International aspects of section 338. 1.338-10Filing of returns. 1.338-11Effect of section 338 election on insurance company targets. 1.338(h)(10)-1Deemed asset sale and liquidation. 1.338(i)-1Effective/a", "item_img_path" : "https://covers1.booksamillion.com/covers/bam/0/16/092/820/0160928206_b.jpg", "price_data" : { "retail_price" : "53.00", "online_price" : "53.00", "our_price" : "53.00", "club_price" : "53.00", "savings_pct" : "0", "savings_amt" : "0.00", "club_savings_pct" : "0", "club_savings_amt" : "0.00", "discount_pct" : "10", "store_price" : "" } }

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