26 CFR Topic
effects on corporation
June 25, 2020
§
1.367(a)-1
Transfers to foreign corporations subject to section 367(a): In general
§
1.361-1
Nonrecognition of gain or loss to corporations
§
1.362-1
Basis to corporations
§
1.362-2
Certain contributions to capital
§
1.362-3
Basis of importation property acquired in loss importation transaction
§
1.362-4
Basis of loss duplication property
§
1.367(a)-0
Table of contents
§
1.367(a)-1T
Transfers to foreign corporations subject to section 367(a): In general (temporary)
§
1.367(a)-2
Exceptions for transfers of property for use in the active conduct of a trade or business
§
1.367(a)-3
Treatment of transfers of stock or securities to foreign corporations
§
1.367(a)-4
Special rule applicable to U.S. depreciated property
§
1.367(a)-5
[Reserved]
§
1.367(a)-6
Transfer of foreign branch with previously deducted losses
§
1.367(a)-6T
Transfer of foreign branch with previously deducted losses (temporary)
§
1.367(a)-7
Outbound transfers of property described in section 361(a) or (b)
§
1.367(a)-8
Gain recognition agreement requirements
§
1.367(a)-9T
Treatment of deemed section 351 exchanges pursuant to section 304(a)(1) (temporary)
§
1.367(b)-0
Table of contents
§
1.367(b)-1
Other transfers
§
1.367(b)-2
Definitions and special rules
§
1.367(b)-3
Repatriation of foreign corporate assets in certain nonrecognition transactions
§
1.367(b)-3T
Repatriation of foreign corporate assets in certain nonrecognition transactions (temporary)
§
1.367(b)-4
Acquisition of foreign corporate stock or assets by a foreign corporation in certain nonrecognition transactions
§
1.367(b)-5
Distributions of stock described in section 355
§
1.367(b)-6
Effective/applicability dates and coordination rules
§
1.367(b)-7
Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign nonrecognition transactions
§
1.367(b)-8
Allocation of earnings and profits and foreign income taxes in certain foreign corporate separations. [Reserved]
§
1.367(b)-9
Special rule for F reorganizations and similar transactions
§
1.367(b)-10
Acquisition of parent stock or securities for property in triangular reorganizations
§
1.367(b)-12
Subsequent treatment of amounts attributed or included in income
§
1.367(b)-13
Special rules for determining basis and holding period
§
1.367(d)-1
Transfers of intangible property to foreign corporations
§
1.367(d)-1T
Transfers of intangible property to foreign corporations (temporary)
§
1.367(e)-0
Outline of §§1.367(e)-1 and 1.367(e)-2
§
1.367(e)-1
Distributions described in section 367(e)(1)
§
1.367(e)-2
Distributions described in section 367(e)(2)
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