All IRC Regulations

14 results for "338"

Showing top 14 matches in Treasury Regulations.

§ 1.338-0
Outline of topics.
§ 1.338-1
General principles; status of old target and new target.
§ 1.338-10
Filing of returns.
§ 1.338-11
Effect of section 338 election on insurance company targets.
§ 1.338-2
Nomenclature and definitions; mechanics of the section 338 election.
§ 1.338-3
Qualification for the section 338 election.
§ 1.338-4
Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.
§ 1.338-5
Adjusted grossed-up basis.
§ 1.338-6
Allocation of ADSP and AGUB among target assets.
§ 1.338-7
Allocation of redetermined ADSP and AGUB among target assets.
§ 1.338-8
Asset and stock consistency.
§ 1.338-9
International aspects of section 338.
§ 1.338(h)(10)-1
Deemed asset sale and liquidation.
§ 1.338(i)-1
Effective/applicability date.