All IRC Regulations

6 results for "304"

Showing top 6 matches in Treasury Regulations.

§ 1.304-1
General.
§ 1.304-2
Acquisition by related corporation (other than subsidiary).
§ 1.304-3
Acquisition by a subsidiary.
§ 1.304-4
Special rules for the use of related corporations to avoid the application of section 304.
§ 1.304-5
Control.
§ 1.304-7
Certain acquisitions by foreign acquiring corporations.