Treasury Regulations (26 C.F.R.)
26 CFR § 1.1367-0
Table of contents.
The following table of contents is provided to facilitate the use of §§ 1.1367-1 through 1.1367-3.
(a) In general.
(1) Adjustments under section 1367.
(2) Applicability of other Internal Revenue Code provisions.
(b) Increase in basis of stock.
(1) In general.
(2) Amount of increase in basis of individual shares.
(c) Decrease in basis of stock.
(1) In general.
(2) Noncapital, nondeductible expenses.
(3) Amount of decrease in basis of individual shares.
(d) Time at which adjustments to basis of stock are effective.
(1) In general.
(2) Adjustment for nontaxable item.
(3) Effect of election under section 1377(a)(2) or § 1.1368-1(g)(2).
(e) Ordering rules for taxable years beginning before January 1, 1997.
(f) Ordering rules for taxable years beginning on or after August 18, 1998.
(g) Elective ordering rule.
(h) Examples.
(i) [Reserved]
(j) Adjustments for items of income in respect of a decedent.
(a) In general.
(b) Reduction in basis of indebtedness.
(1) General rule.
(2) Termination of shareholder's interest in corporation during taxable year.
(3) Multiple indebtedness.
(c) Restoration of basis.
(1) General rule.
(2) Multiple indebtedness.
(d) Time at which adjustments to basis of indebtedness are effective.
(1) In general.
(2) Effect of election under section 1377(a)(2) or § 1.1368-1(g)(2).
(e) Examples.
[T.D. 8508, 59 FR 15, Jan. 3, 1994, as amended by T.D. 8852, 64 FR 71648, Dec. 22, 1999]
Source: view the official text
In this part (40 sections)
- 1.1361-4 · Effect of QSub election.
- 1.1361-5 · Termination of QSub election.
- 1.1361-6 · Effective date.
- 1.1362-0 · Table of contents.
- 1.1362-1 · Election to be an S corporation.
- 1.1362-2 · Termination of election.
- 1.1362-3 · Treatment of S termination year.
- 1.1362-4 · Inadvertent terminations and inadvertently invalid elections.
- 1.1362-5 · Election after termination.
- 1.1362-6 · Elections and consents.
- 1.1362-7 · Effective dates.
- 1.1362-8 · Dividends received from affiliated subsidiaries.
- 1.1363-1 · Effect of election on corporation.
- 1.1363-2 · Recapture of LIFO benefits.
- 1.1366-0 · Table of contents.
- 1.1366-1 · Shareholder's share of items of an S corporation.
- 1.1366-2 · Limitations on deduction of passthrough items of an S…
- 1.1366-3 · Treatment of family groups.
- 1.1366-4 · Special rules limiting the passthrough of certain items of…
- 1.1366-5 · Effective/applicability date.
- 1.1367-0 · Table of contents.
- 1.1367-1 · Adjustments to basis of shareholder's stock in an S…
- 1.1367-2 · Adjustments to basis of indebtedness to shareholder.
- 1.1367-3 · Effective/Applicability date.
- 1.1368-0 · Table of contents.
- 1.1368-1 · Distributions by S corporations.
- 1.1368-2 · Accumulated adjustments account (AAA).
- 1.1368-3 · Examples.
- 1.1368-4 · Effective date and transition rule.
- 1.1371-1 · Distributions of money by an eligible terminated S…
- 1.1371-2 · Impact of Audit PTTP on ETSC Period.
- 1.1374-0 · Table of contents.
- 1.1374-1 · General rules and definitions.
- 1.1374-2 · Net recognized built-in gain.
- 1.1374-3 · Net unrealized built-in gain.
- 1.1374-4 · Recognized built-in gain or loss.
- 1.1374-5 · Loss carryforwards.
- 1.1374-6 · Credits and credit carryforwards.
- 1.1374-7 · Inventory.
- 1.1374-8 · Section 1374(d)(8) transactions.