effects on corporation [2]
- § 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 (temporary)
- § 1.367(a)-2 Exceptions for transfers of property for use in the active conduct of a trade or business
- § 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) (temporary)
- § 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 transactions
- § 1.367(b)-3T Repatriation of foreign corporate assets in certain nonrecognition transactions (temporary)
- § 1.367(b)-4 Acquisition of foreign corporate stock or assets by a foreign corporation in certain nonrecognition transactions
- § 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 foreign-to-foreign nonrecognition transactions
- § 1.367(b)-8 Allocation of earnings and profits and foreign income taxes in certain foreign corporate separations. [Reserved]
- § 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 reorganizations
- § 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)