effects on corporation
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.337-1 Nonrecognition for property distributed to parent in complete liquidation of…
- § 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…
- § 1.337(d)-4 Taxable to tax-exempt.
- § 1.337(d)-5 Old transitional rules imposing tax on property owned by a C corporation…
- § 1.337(d)-6 New transitional rules imposing tax on property owned by a C corporation…
- § 1.337(d)-7 Tax on property owned by a C corporation that becomes property of a RIC or…
- § 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…
- § 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.
Get a plain-English answer with a citation back to this text.
Ask AI about this code