Treasury Regulations (26 C.F.R.)
26 CFR § 1.367(b)-12
Subsequent treatment of amounts attributed or included in income.
# (a) In general.
This section applies to distributions with respect to, or a disposition of, stock—
(1) To which, in connection with an exchange occurring before February 23, 2000, an amount has been attributed pursuant to § 7.367(b)-9 or 7.367(b)-10 of this chapter (as in effect prior to February 23, 2000, see 26 CFR part 1 revised as of April 1, 1999); or
(2) In respect of which, before February 23, 2000, an amount has been included in income or added to earnings and profits pursuant to § 7.367(b)-7 or § 7.367(b)-10 of this chapter (as in effect prior to February 23, 2000, see 26 CFR part 1 revised as of April 1, 1999).
# (b) Applicable rules.
See § 7.367(b)-12(b) through (e) of this chapter (as in effect prior to January 11, 2001, see 26 CFR part 1 revised as of April 1, 2000) for purposes of applying paragraph (a) of this section.
# (c) Effective date.
This section applies to distributions or dispositions that occur on or after January 11, 2001.
[T.D. 8937, 66 FR 2257, Jan. 11, 2001]
Source: view the official text
In this part (40 sections)
- 1.367(a)-3 · Treatment of transfers of stock or securities to foreign…
- 1.367(a)-4 · Special rule applicable to U.S. depreciated property.
- 1.367(a)-5 · [Reserved]
- 1.367(a)-6 · Transfer of foreign branch with previously deducted losses.
- 1.367(a)-6T · Transfer of foreign branch with previously deducted…
- 1.367(a)-7 · Outbound transfers of property described in section 361(a)…
- 1.367(a)-8 · Gain recognition agreement requirements.
- 1.367(a)-9T · Treatment of deemed section 351 exchanges pursuant to…
- 1.367(b)-0 · Table of contents.
- 1.367(b)-1 · Other transfers.
- 1.367(b)-2 · Definitions and special rules.
- 1.367(b)-3 · Repatriation of foreign corporate assets in certain…
- 1.367(b)-3T · Repatriation of foreign corporate assets in certain…
- 1.367(b)-4 · Acquisition of foreign corporate stock or assets by a…
- 1.367(b)-5 · Distributions of stock described in section 355.
- 1.367(b)-6 · Effective/applicability dates and coordination rules.
- 1.367(b)-7 · Carryover of earnings and profits and foreign income taxes…
- 1.367(b)-8 · Allocation of earnings and profits and foreign income…
- 1.367(b)-9 · Special rule for F reorganizations and similar…
- 1.367(b)-10 · Acquisition of parent stock or securities for property in…
- 1.367(b)-12 · Subsequent treatment of amounts attributed or included in…
- 1.367(b)-13 · Special rules for determining basis and holding period.
- 1.367(d)-1 · Transfers of intangible property to foreign corporations.
- 1.367(d)-1T · Transfers of intangible property to foreign corporations…
- 1.367(e)-0 · Outline of §§ 1.367(e)-1 and 1.367(e)-2.
- 1.367(e)-1 · Distributions described in section 367(e)(1).
- 1.367(e)-2 · Distributions described in section 367(e)(2).
- 1.368-1 · Purpose and scope of exception of reorganization exchanges.
- 1.368-2 · Definition of terms.
- 1.368-3 · Records to be kept and information to be filed with returns.
- 1.381(a)-1 · General rule relating to carryovers in certain corporate…
- 1.381(b)-1 · Operating rules applicable to carryovers in certain…
- 1.381(c)(1)-1 · Net operating loss carryovers in certain corporate…
- 1.381(c)(1)-2 · Net operating loss carryovers; two or more dates of…
- 1.381(c)(2)-1 · Earnings and profits.
- 1.381(c)(3)-1 · Capital loss carryovers.
- 1.381(c)(4)-1 · Method of accounting.
- 1.381(c)(5)-1 · Inventory method.
- 1.381(c)(6)-1 · Depreciation method.
- 1.381(c)(8)-1 · Installment method.