EFFECTS ON CORPORATION
- Section 1.337-1 - Nonrecognition for property distributed to parent in complete liquidation of subsidiary
- Section 1.338-0 - Outline of topics
- Section 1.338-1 - General principles; status of old target and new target
- Section 1.338-2 - Nomenclature and definitions; mechanics of the section 338 election
- Section 1.338-3 - Qualification for the section 338 election
- Section 1.338-4 - Aggregate deemed sale price; various aspects of taxation of the deemed asset sale
- Section 1.338-5 - Adjusted grossed-up basis
- Section 1.338-6 - Allocation of ADSP and AGUB among target assets
- Section 1.338-7 - Allocation of redetermined ADSP and AGUB among target assets
- Section 1.338-8 - Asset and stock consistency
- Section 1.338-9 - International aspects of section 338
- Section 1.338-10 - Filing of returns
- Section 1.338(h)(10)-1 - Deemed asset sale and liquidation
- Section 1.338-11 - Effect of section 338 election on insurance company targets
- Section 1.338(i)-1 - Effective/applicability date
- Section 1.337(d)-1 - Transitional loss limitation rule
- Section 1.337(d)-1T - Reserved
- Section 1.337(d)-2 - Loss limitation rules
- Section 1.337(d)-3 - Gain recognition upon certain partnership transactions involving a partner's stock
- Section 1.337(d)-4 - Taxable to tax-exempt
- Section 1.337(d)-5 - Old transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT
- Section 1.337(d)-6 - New transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT
- Section 1.337(d)-7 - Tax on property owned by a C corporation that becomes property of a RIC or REIT