Treasury Regulations (26 C.F.R.)
26 CFR § 1.1374-9
Anti-stuffing rule.
Official textecfr.govlast amended
If a corporation acquires an asset before or during the recognition period with a principal purpose of avoiding the tax imposed under section 1374, the asset and any loss, deduction, loss carryforward, credit, or credit carryforward attributable to the asset is disregarded in determining the S corporation's pre-limitation amount, taxable income limitation, net unrealized built-in gain limitation, deductions against net recognized built-in gain, and credits against the section 1374 tax.
[T.D. 8579, 59 FR 66470, Dec. 27, 1994]
Source: view the official text
In this part (40 sections)
- 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.
- 1.1374-9 · Anti-stuffing rule.
- 1.1374-10 · Effective date and additional rules.
- 1.1375-1 · Tax imposed when passive investment income of corporation…
- 1.1377-0 · Table of contents.
- 1.1377-1 · Pro rata share.
- 1.1377-2 · Post-termination transition period.
- 1.1377-3 · Applicability dates.
- 1.1378-1 · Taxable year of S corporation.
- 1.1374-1A · Tax imposed on certain capital gains.
- 1.1381-1 · Organizations to which part applies.
- 1.1381-2 · Tax on certain farmers' cooperatives.
- 1.1382-1 · Taxable income of cooperatives; gross income.
- 1.1382-2 · Taxable income of cooperatives; treatment of patronage…
- 1.1382-3 · Taxable income of cooperatives; special deductions for…
- 1.1382-4 · Taxable income of cooperatives; payment period for each…
- 1.1382-5 · Taxable income of cooperatives; products marketed under…
- 1.1382-6 · Taxable income of cooperatives; treatment of earnings…
- 1.1382-7 · Special rules applicable to cooperative associations exempt…
- 1.1383-1 · Computation of tax where cooperative redeems nonqualified…
- 1.1385-1 · Amounts includible in patron's gross income.