Treasury Regulations (26 C.F.R.)
26 CFR § 1.1081-1
Terms used.
Official textecfr.govlast amended
The following terms, when used in this section and §§ 1.1081-2 to 1.1083-1, inclusive, shall have the meanings assigned to them in section 1083: Order of the Securities and Exchange Commission; registered holding company; holding company system; associate company; majority-owned subsidiary company; system group; nonexempt property; and stock or securities. Any other term used in this section and §§ 1.1081-2 to 1.1083-1, inclusive, which is defined in the Internal Revenue Code of 1954, shall be given the respective definition contained in such Code.
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In this part (40 sections)
- 1.1053-1 · Property acquired before March 1, 1913.
- 1.1054-1 · Certain stock of Federal National Mortgage Association.
- 1.1055-1 · General rule with respect to redeemable ground rents.
- 1.1055-2 · Determination of amount realized on the transfer of the…
- 1.1055-3 · Basis of real property held subject to liabilities under a…
- 1.1055-4 · Basis of redeemable ground rent reserved or created in…
- 1.1059(e)-1 · (e)-1 Non-pro rata redemptions.
- 1.1059A-1 · Limitation on taxpayer's basis or inventory cost in…
- 1.1060-1 · Special allocation rules for certain asset acquisitions.
- 1.1061-0 · Table of contents.
- 1.1061-1 · Section 1061 definitions.
- 1.1061-2 · Applicable partnership interests and applicable trades or…
- 1.1061-3 · Exceptions to the definition of an API.
- 1.1061-4 · Section 1061 computations.
- 1.1061-5 · Section 1061(d) transfers to related persons.
- 1.1061-6 · Reporting rules.
- 1.1071-1 · Gain from sale or exchange to effectuate policies of Federal…
- 1.1071-2 · Nature and effect of election.
- 1.1071-3 · Reduction of basis of property pursuant to election under…
- 1.1071-4 · Manner of election.
- 1.1081-1 · Terms used.
- 1.1081-2 · Purpose and scope of exception.
- 1.1081-3 · Exchanges of stock or securities solely for stock or…
- 1.1081-4 · Exchanges of property for property by corporations.
- 1.1081-5 · Distribution solely of stock or securities.
- 1.1081-6 · Transfers within system group.
- 1.1081-7 · Sale of stock or securities received upon exchange by…
- 1.1081-8 · Exchanges in which money or other nonexempt property is…
- 1.1081-9 · Requirements with respect to order of Securities and…
- 1.1081-10 · Nonapplication of other provisions of the Internal Revenue…
- 1.1081-11 · Records to be kept and information to be filed with returns.
- 1.1082-1 · Basis for determining gain or loss.
- 1.1082-2 · Basis of property acquired upon exchanges under section 1081…
- 1.1082-3 · Reduction of basis of property by reason of gain not…
- 1.1082-4 · Basis of property acquired by corporation under section…
- 1.1082-5 · Basis of property acquired by shareholder upon tax-free…
- 1.1082-6 · Basis of property acquired under section 1081(d) in…
- 1.1083-1 · Definitions.
- 1.1091-1 · Losses from wash sales of stock or securities.
- 1.1091-2 · Basis of stock or securities acquired in “wash sales”.