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Treasury Regulations (26 C.F.R.)

26 CFR § 1.337(d)-1T

[Reserved]

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In this part (40 sections)
  1. 1.318-3 · Estates, trusts, and options.
  2. 1.318-4 · Constructive ownership as actual ownership; exceptions.
  3. 1.331-1 · Corporate liquidations.
  4. 1.332-1 · Distributions in liquidation of subsidiary corporation;…
  5. 1.332-2 · Requirements for nonrecognition of gain or loss.
  6. 1.332-3 · Liquidations completed within one taxable year.
  7. 1.332-4 · Liquidations covering more than one taxable year.
  8. 1.332-5 · Distributions in liquidation as affecting minority interests.
  9. 1.332-6 · Records to be kept and information to be filed with return.
  10. 1.332-7 · Indebtedness of subsidiary to parent.
  11. 1.332-8 · Recognition of gain on liquidation of certain holding…
  12. 1.334-1 · Basis of property received in liquidations.
  13. 1.336-0 · Table of contents.
  14. 1.336-1 · General principles, nomenclature, and definitions for a…
  15. 1.336-2 · Availability, mechanics, and consequences of section 336(e)…
  16. 1.336-3 · Aggregate deemed asset disposition price; various aspects of…
  17. 1.336-4 · Adjusted grossed-up basis.
  18. 1.336-5 · Applicability dates.
  19. 1.337-1 · Nonrecognition for property distributed to parent in complete…
  20. 1.337(d)-1 · Transitional loss limitation rule.
  21. 1.337(d)-1T · [Reserved]
  22. 1.337(d)-2 · Loss limitation rules.
  23. 1.337(d)-3 · Gain recognition upon certain partnership transactions…
  24. 1.337(d)-4 · Taxable to tax-exempt.
  25. 1.337(d)-5 · Old transitional rules imposing tax on property owned by a…
  26. 1.337(d)-6 · New transitional rules imposing tax on property owned by a…
  27. 1.337(d)-7 · Tax on property owned by a C corporation that becomes…
  28. 1.338-0 · Outline of topics.
  29. 1.338-1 · General principles; status of old target and new target.
  30. 1.338-2 · Nomenclature and definitions; mechanics of the section 338…
  31. 1.338-3 · Qualification for the section 338 election.
  32. 1.338-4 · Aggregate deemed sale price; various aspects of taxation of…
  33. 1.338-5 · Adjusted grossed-up basis.
  34. 1.338-6 · Allocation of ADSP and AGUB among target assets.
  35. 1.338-7 · Allocation of redetermined ADSP and AGUB among target assets.
  36. 1.338-8 · Asset and stock consistency.
  37. 1.338-9 · International aspects of section 338.
  38. 1.338-10 · Filing of returns.
  39. 1.338-11 · Effect of section 338 election on insurance company targets.
  40. 1.338(h)(10)-1 · Deemed asset sale and liquidation.
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