26 CFR Topic
effects on corporation
June 25, 2020
§
1.312-1
Adjustment to earnings and profits reflecting distributions by corporations
§
1.312-2
Distribution of inventory assets
§
1.312-3
Liabilities
§
1.312-4
Examples of adjustments provided in section 312(c)
§
1.312-5
Special rule for partial liquidations and certain redemptions
§
1.312-6
Earnings and profits
§
1.312-7
Effect on earnings and profits of gain or loss realized after February 28, 1913
§
1.312-8
Effect on earnings and profits of receipt of tax-free distributions requiring adjustment or allocation of basis of stock
§
1.312-9
Adjustments to earnings and profits reflecting increase in value accrued before March 1, 1913
§
1.312-10
Allocation of earnings in certain corporate separations
§
1.312-11
Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another
§
1.312-12
Distributions of proceeds of loans guaranteed by the United States
§
1.312-15
Effect of depreciation on earnings and profits
Tried the LawStack mobile app?
Join thousands and try LawStack mobile for FREE today.
- Carry the law offline, wherever you go.
- Download CFR, USC, rules, and state law to your mobile device.
