1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Supertopic - CORPORATE DISTRIBUTIONS AND ADJUSTMENTS
  6. Topic - Effects on Recipients
  7. 26 CFR § 1.306-4
26 CFR § 1.306-4
Effective/applicability date
June 25, 2020
CFR

The provisions of §§1.306-1 through 1.306-3 are applicable on or after June 22, 1954. The provisions of §1.306-3 relating to section 1022 are effective on and after January 19, 2017.

[T.D. 9811, 82 FR 6237, Jan. 19, 2017]

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§ 1.306-3 Section 306 stock defined
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§ 1.307-1 General

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