26 CFR Topic
Effects on Recipients
June 25, 2020
§
1.303-3
Application of other sections
§
1.301-1
Rules applicable with respect to distributions of money and other property
§
1.302-1
General
§
1.302-2
Redemptions not taxable as dividends
§
1.302-3
Substantially disproportionate redemption
§
1.302-4
Termination of shareholder's interest
§
1.303-1
General
§
1.303-2
Requirements
§
1.304-1
General
§
1.304-2
Acquisition by related corporation (other than subsidiary)
§
1.304-3
Acquisition by a subsidiary
§
1.304-4
Special rules for the use of related corporations to avoid the application of section 304
§
1.304-5
Control
§
1.304-6
Amount constituting a dividend. [Reserved]
§
1.304-7
Certain acquisitions by foreign acquiring corporations
§
1.305-1
Stock dividends
§
1.305-2
Distributions in lieu of money
§
1.305-3
Disproportionate distributions
§
1.305-4
Distributions of common and preferred stock
§
1.305-5
Distributions on preferred stock
§
1.305-6
Distributions of convertible preferred
§
1.305-7
Certain transactions treated as distributions
§
1.305-8
Effective dates
§
1.306-1
General
§
1.306-2
Exception
§
1.306-3
Section 306 stock defined
§
1.306-4
Effective/applicability date
§
1.307-1
General
§
1.307-2
Exception
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