Treasury Regulations (26 C.F.R.)
26 CFR § 1.367(b)-8
Allocation of earnings and profits and foreign income taxes in certain foreign corporate separations. [Reserved]
Official textecfr.govlast amended
Source: view the official text
In this part (40 sections)
- 1.367(a)-1 · Transfers to foreign corporations subject to section…
- 1.367(a)-1T · Transfers to foreign corporations subject to section…
- 1.367(a)-2 · Exceptions for transfers of property for use in the active…
- 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.