Treasury Regulations (26 C.F.R.)
26 CFR § 1.7701(l)-0
Table of contents.
This section lists captions that appear in §§ 1.7701(l)-1 and 1.7701(l)-3:
(a) Purpose and scope.
(b) Definitions.
(1) Fast-pay arrangement.
(2) Fast-pay stock.
(i) Defined.
(ii) Determination.
(3) Benefited stock.
(c) Recharacterization of certain fast-pay arrangements.
(1) Scope.
(2) Recharacterization.
(i) Relationship between benefited shareholders and fast-pay shareholders.
(ii) Relationship between benefited shareholders and corporation.
(iii) Relationship between fast-pay shareholders and corporation.
(3) Other rules.
(i) Character of the financing instruments.
(ii) Multiple types of benefited stock.
(iii) Transactions affecting benefited stock.
(A) Sale of benefited stock.
(B) Transactions other than sales.
(iv) Adjustment to basis for amounts accrued or paid in taxable years ending before February 27, 1997.
(d) Prohibition against affirmative use of recharacterization by taxpayers.
(e) Examples.
(f) Reporting requirement.
(1) Filing requirements.
(i) In general.
(ii) Controlled foreign corporation.
(iii) Foreign personal holding company.
(iv) Passive foreign investment company.
(2) Statement.
(g) Effective date.
(1) In general.
(2) Election to limit taxable income attributable to a recharacterized fast-pay arrangement for periods before April 1, 2000.
(i) Limit.
(ii) Adjustment and statement.
(iii) Examples.
(3) Rule to comply with this section.
(4) Reporting requirements.
[T.D. 8853, 65 FR 1313, Jan. 10, 2000]
Source: view the official text
In this part (40 sections)
- 1.6694-4 · Extension of period of collection when tax return preparer…
- 1.6695-1 · Other assessable penalties with respect to the preparation…
- 1.6695-2 · Tax return preparer due diligence requirements for certain…
- 1.6696-1 · Claims for credit or refund by tax return preparers or…
- 1.6709-1T · Penalties with respect to mortgage credit certificates…
- 1.6851-1 · Termination assessments of income tax.
- 1.6851-2 · Certificates of compliance with income tax laws by departing…
- 1.6851-3 · Furnishing of bond to insure payment; cross reference.
- 1.7476-1 · Interested parties.
- 1.7476-2 · Notice to interested parties.
- 1.7476-3 · Notice of determination.
- 1.7519-0T · Table of contents (temporary).
- 1.7519-1T · Required payments for entities electing not to have…
- 1.7519-2T · Required payments—procedures and administration (temporary).
- 1.7519-3T · Effective date (temporary).
- 1.7520-1 · Valuation of annuities, unitrust interests, interests for…
- 1.7520-2 · Valuation of charitable interests.
- 1.7520-3 · Limitation on the application of section 7520.
- 1.7520-4 · Transitional rules.
- 1.7701-1 · Definitions; spouse, husband and wife, husband, wife,…
- 1.7701(l)-0 · Table of contents.
- 1.7701(l)-1 · Conduit financing arrangements.
- 1.7701(l)-3 · Recharacterizing financing arrangements involving…
- 1.7701(l)-4 · Rules regarding inversion transactions.
- 1.7702-0 · Table of contents.
- 1.7702-2 · Attained age of the insured under a life insurance contract.
- 1.7702B-1 · Consumer protection provisions.
- 1.7702B-2 · Special rules for pre-1997 long-term care insurance…
- 1.7703-1 · Determination of marital status.
- 1.7704-1 · Publicly traded partnerships.
- 1.7704-2 · Transition provisions.
- 1.7704-3 · Qualifying income.
- 1.7704-4 · Qualifying income—mineral and natural resources.
- 1.7872-1 - 1.7872-4 · §§ 1.7872-1-1.7872-4 [Reserved]
- 1.7872-5 · Exempted loans.
- 1.7872-5T · Exempted loans (temporary).
- 1.7872-15 · Split-dollar loans.
- 1.7872-16 · Loans to an exchange facilitator under § 1.468B-6.
- 1.7874-1 · Disregard of affiliate-owned stock.
- 1.7874-2 · Surrogate foreign corporation.