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 shareholders and security holders
  7. 26 CFR § 1.356-5
26 CFR § 1.356-5
Transactions involving gift or compensation
June 25, 2020
CFR

With respect to transactions described in sections 354, 355, or 356, but which—

(a) Result in a gift, see section 2501 and following, and the regulations pertaining thereto, or

(b) Have the effect of the payment of compensation, see section 61(a)(1), and the regulations pertaining thereto.

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§ 1.356-4 Exchanges for section 306 stock
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§ 1.356-6 Rules for treatment of nonqualified preferred stock as other property

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