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 corporation
  7. 26 CFR § 1.312-5
26 CFR § 1.312-5
Special rule for partial liquidations and certain redemptions
June 25, 2020
CFR

The part of the distribution properly chargeable to capital account within the provisions of section 312(e) shall not be considered a distribution of earnings and profits within the meaning of section 301 for the purpose of determining taxability of subsequent distributions by the corporation.

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§ 1.312-4 Examples of adjustments provided in section 312(c)
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§ 1.312-6 Earnings and profits

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