26 CFR Subtopic
effects on recipients
June 25, 2020
§
1.332-3
Liquidations completed within one taxable year
§
1.331-1
Corporate liquidations
§
1.332-1
Distributions in liquidation of subsidiary corporation; general
§
1.332-2
Requirements for nonrecognition of gain or loss
§
1.332-4
Liquidations covering more than one taxable year
§
1.332-5
Distributions in liquidation as affecting minority interests
§
1.332-6
Records to be kept and information to be filed with return
§
1.332-7
Indebtedness of subsidiary to parent
§
1.334-1
Basis of property received in liquidations
§
1.336-0
Table of contents
§
1.336-1
General principles, nomenclature, and definitions for a section 336(e) election
§
1.336-2
Availability, mechanics, and consequences of section 336(e) election
§
1.336-3
Aggregate deemed asset disposition price; various aspects of taxation of the deemed asset disposition
§
1.336-4
Adjusted grossed-up basis
§
1.336-5
Effective/applicability dates
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