effects on recipients
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.331-1 Corporate liquidations.
- § 1.332-1 Distributions in liquidation of subsidiary corporation; general.
- § 1.332-2 Requirements for nonrecognition of gain or loss.
- § 1.332-3 Liquidations completed within one taxable year.
- § 1.332-4 Liquidations covering more than one taxable year.
- § 1.332-5 Distributions in liquidation as affecting minority interests.
- § 1.332-6 Records to be kept and information to be filed with return.
- § 1.332-7 Indebtedness of subsidiary to parent.
- § 1.332-8 Recognition of gain on liquidation of certain holding companies.
- § 1.334-1 Basis of property received in liquidations.
- § 1.336-0 Table of contents.
- § 1.336-1 General principles, nomenclature, and definitions for a section 336(e) election.
- § 1.336-2 Availability, mechanics, and consequences of section 336(e) election.
- § 1.336-3 Aggregate deemed asset disposition price; various aspects of taxation of the…
- § 1.336-4 Adjusted grossed-up basis.
- § 1.336-5 Applicability dates.
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