EFFECTS ON RECIPIENTS
- Section 1.301-1 - Rules applicable with respect to distributions of money and other property
- Section 1.302-1 - General
- Section 1.302-2 - Redemptions not taxable as dividends
- Section 1.302-3 - Substantially disproportionate redemption
- Section 1.302-4 - Termination of shareholder's interest
- Section 1.303-1 - General
- Section 1.303-2 - Requirements
- Section 1.303-3 - Application of other sections
- Section 1.304-1 - General
- Section 1.304-2 - Acquisition by related corporation (other than subsidiary)
- Section 1.304-3 - Acquisition by a subsidiary
- Section 1.304-4 - Special rules for the use of related corporations to avoid the application of section 304
- Section 1.304-5 - Control
- Section 1.304-6 - Amount constituting a dividend. [Reserved]
- Section 1.304-7 - Certain acquisitions by foreign acquiring corporations
- Section 1.305-1 - Stock dividends
- Section 1.305-2 - Distributions in lieu of money
- Section 1.305-3 - Disproportionate distributions
- Section 1.305-4 - Distributions of common and preferred stock
- Section 1.305-5 - Distributions on preferred stock
- Section 1.305-6 - Distributions of convertible preferred
- Section 1.305-7 - Certain transactions treated as distributions
- Section 1.305-8 - Effective dates
- Section 1.306-1 - General
- Section 1.306-2 - Exception
- Section 1.306-3 - Section 306 stock defined
- Section 1.306-4 - Effective/applicability date
- Section 1.307-1 - General
- Section 1.307-2 - Exception