Effects on Recipients
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 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.
- § 1.303-3 Application of other sections.
- § 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…
- § 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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