StacksVerified U.S. regulatory reference

26 CFR §1.356-5

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
With respect to transactions described in sections 354, 355, or 356, but which—
  1. (a)Result in a gift, see section 2501 and following, and the regulations pertaining thereto, or
  2. (b)Have the effect of the payment of compensation, see section 61(a)(1), and the regulations pertaining thereto.