26 CFR Topic
effects on corporation
June 25, 2020
§
1.337(d)-6
New transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT
§
1.337-1
Nonrecognition for property distributed to parent in complete liquidation of subsidiary
§
1.337(d)-1
Transitional loss limitation rule
§
1.337(d)-1T
[Reserved]
§
1.337(d)-2
Loss limitation rules
§
1.337(d)-3
Gain recognition upon certain partnership transactions involving a partner's stock
§
1.337(d)-4
Taxable to tax-exempt
§
1.337(d)-5
Old transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT
§
1.337(d)-7
Tax on property owned by a C corporation that becomes property of a RIC or REIT
§
1.338-0
Outline of topics
§
1.338-1
General principles; status of old target and new target
§
1.338-2
Nomenclature and definitions; mechanics of the section 338 election
§
1.338-3
Qualification for the section 338 election
§
1.338-4
Aggregate deemed sale price; various aspects of taxation of the deemed asset sale
§
1.338-5
Adjusted grossed-up basis
§
1.338-6
Allocation of ADSP and AGUB among target assets
§
1.338-7
Allocation of redetermined ADSP and AGUB among target assets
§
1.338-8
Asset and stock consistency
§
1.338-9
International aspects of section 338
§
1.338-10
Filing of returns
§
1.338-11
Effect of section 338 election on insurance company targets
§
1.338(h)(10)-1
Deemed asset sale and liquidation
§
1.338(i)-1
Effective/applicability date
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