26 U.S.C. §§ 1081 to 1083
Repealed. Pub. L. 109–135, title IV, § 402(a)(1), Dec. 21, 2005, 119 Stat. 2610
[§§ 1081 to 1083. Repealed. Pub. L. 109–135, title IV, § 402(a)(1) , Dec. 21, 2005 , 119 Stat. 2610 ]
Source: view the official text
Cited by 25
- 26 CFR § 1.1081-10 — Nonapplication of other provisions of the Internal Revenue Code of 1954.
- 26 CFR § 1.1081-2 — Purpose and scope of exception.
- 26 CFR § 1.1081-3 — Exchanges of stock or securities solely for stock or securities.
- 26 CFR § 1.1081-4 — Exchanges of property for property by corporations.
- 26 CFR § 1.1081-5 — Distribution solely of stock or securities.
- 26 CFR § 1.1081-6 — Transfers within system group.
- 26 CFR § 1.1081-7 — Sale of stock or securities received upon exchange by members of system group.
- 26 CFR § 1.1081-8 — Exchanges in which money or other nonexempt property is received.
- 26 CFR § 1.1081-9 — Requirements with respect to order of Securities and Exchange Commission.
- 26 CFR § 1.1082-1 — Basis for determining gain or loss.
- 26 CFR § 1.1082-2 — Basis of property acquired upon exchanges under section 1081 (a) or (e).
- 26 CFR § 1.1082-3 — Reduction of basis of property by reason of gain not recognized under section 1081(b).
Show 13 more
- 26 CFR § 1.1082-4 — Basis of property acquired by corporation under section 1081(a), 1081(b), or 1081(e) as contribution of capital or surplus, or in consideration for its own stock or securities.
- 26 CFR § 1.1082-5 — Basis of property acquired by shareholder upon tax-free distribution under section 1081(c) (1) or (2).
- 26 CFR § 1.1082-6 — Basis of property acquired under section 1081(d) in transactions between corporations of the same system group.
- 26 CFR § 1.1083-1 — Definitions.
- 26 CFR § 1.1223-1 — Determination of period for which capital assets are held.
- 26 CFR § 1.1245-2 — Definition of recomputed basis.
- 26 CFR § 1.1245-4 — Exceptions and limitations.
- 26 CFR § 1.1250-3 — Exceptions and limitations.
- 26 CFR § 1.1250-4 — Holding period.
- 26 CFR § 1.312-11 — Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another.
- 26 CFR § 1.414(v)-1 — Catch-up contributions.
- 26 CFR § 1.414(v)-2 — Catch-up contributions required to be designated Roth contributions under section 414(v)(7).
- 26 CFR § 31.3406(b)(2)-4 — Reportable dividend payment.
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