effects on corporation [1]
- § 1.337-1 Nonrecognition for property distributed to parent in complete liquidation of subsidiary
- § 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 partner's stock
- § 1.337(d)-4 Taxable to tax-exempt
- § 1.337(d)-5 Old transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT
- § 1.337(d)-6 New transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT
- § 1.337(d)-7 Tax on property owned by a C corporation that becomes property of a RIC or REIT
- § 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 sale
- § 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