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Treasury Regulations (26 C.F.R.)

26 CFR § 1.367(a)-5

[Reserved]

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In this part (40 sections)
  1. 1.357-1 · Assumption of liability.
  2. 1.357-2 · Liabilities in excess of basis.
  3. 1.358-1 · Basis to distributees.
  4. 1.358-2 · Allocation of basis among nonrecognition property.
  5. 1.358-3 · Treatment of assumption of liabilities.
  6. 1.358-4 · Exceptions.
  7. 1.358-5 · Special rules for assumption of liabilities.
  8. 1.358-6 · Stock basis in certain triangular reorganizations.
  9. 1.358-7 · Transfers by partners and partnerships to corporations.
  10. 1.361-1 · Nonrecognition of gain or loss to corporations.
  11. 1.362-1 · Basis to corporations.
  12. 1.362-2 · Certain contributions to capital.
  13. 1.362-3 · Basis of importation property acquired in loss importation…
  14. 1.362-4 · Basis of loss duplication property.
  15. 1.367(a)-0 · Table of contents.
  16. 1.367(a)-1 · Transfers to foreign corporations subject to section…
  17. 1.367(a)-1T · Transfers to foreign corporations subject to section…
  18. 1.367(a)-2 · Exceptions for transfers of property for use in the active…
  19. 1.367(a)-3 · Treatment of transfers of stock or securities to foreign…
  20. 1.367(a)-4 · Special rule applicable to U.S. depreciated property.
  21. 1.367(a)-5 · [Reserved]
  22. 1.367(a)-6 · Transfer of foreign branch with previously deducted losses.
  23. 1.367(a)-6T · Transfer of foreign branch with previously deducted…
  24. 1.367(a)-7 · Outbound transfers of property described in section 361(a)…
  25. 1.367(a)-8 · Gain recognition agreement requirements.
  26. 1.367(a)-9T · Treatment of deemed section 351 exchanges pursuant to…
  27. 1.367(b)-0 · Table of contents.
  28. 1.367(b)-1 · Other transfers.
  29. 1.367(b)-2 · Definitions and special rules.
  30. 1.367(b)-3 · Repatriation of foreign corporate assets in certain…
  31. 1.367(b)-3T · Repatriation of foreign corporate assets in certain…
  32. 1.367(b)-4 · Acquisition of foreign corporate stock or assets by a…
  33. 1.367(b)-5 · Distributions of stock described in section 355.
  34. 1.367(b)-6 · Effective/applicability dates and coordination rules.
  35. 1.367(b)-7 · Carryover of earnings and profits and foreign income taxes…
  36. 1.367(b)-8 · Allocation of earnings and profits and foreign income…
  37. 1.367(b)-9 · Special rule for F reorganizations and similar…
  38. 1.367(b)-10 · Acquisition of parent stock or securities for property in…
  39. 1.367(b)-12 · Subsequent treatment of amounts attributed or included in…
  40. 1.367(b)-13 · Special rules for determining basis and holding period.
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