effects on corporation
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 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…
- § 1.312-9 Adjustments to earnings and profits reflecting increase in value accrued…
- § 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…
- § 1.312-12 Distributions of proceeds of loans guaranteed by the United States.
- § 1.312-15 Effect of depreciation on earnings and profits.
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