effects on corporation
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 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)-1 Transfers to foreign corporations subject to section 367(a): In general.
- § 1.367(a)-1T Transfers to foreign corporations subject to section 367(a): In general…
- § 1.367(a)-2 Exceptions for transfers of property for use in the active conduct of a…
- § 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)…
- § 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…
- § 1.367(b)-3T Repatriation of foreign corporate assets in certain nonrecognition…
- § 1.367(b)-4 Acquisition of foreign corporate stock or assets by a foreign corporation…
- § 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…
- § 1.367(b)-8 Allocation of earnings and profits and foreign income taxes in certain…
- § 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…
- § 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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