effects on corporation
- § 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 adjustment or allocation of basis of stock
- § 1.312-9 Adjustments to earnings and profits reflecting increase in value accrued before March 1, 1913
- § 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 distributions, and tax-free transfers from one corporation to another
- § 1.312-12 Distributions of proceeds of loans guaranteed by the United States
- § 1.312-15 Effect of depreciation on earnings and profits