26 CFR Topic
Basis, Stock Ownership, and Earnings and Profits Rules
June 25, 2020
§
1.1502-30
Stock basis after certain triangular reorganizations
§
1.1502-31
Stock basis after a group structure change
§
1.1502-32
Investment adjustments
§
1.1502-33
Earnings and profits
§
1.1502-34
Special aggregate stock ownership rules
§
1.1502-35
Transfers of subsidiary stock and deconsolidations of subsidiaries
§
1.1502-36
Unified loss rule
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