All IRC Regulations

9 results for "355"

Showing top 9 matches in Treasury Regulations.

§ 1.355-0
Outline of sections.
§ 1.355-1
Distribution of stock and securities of a controlled corporation.
§ 1.355-2
Limitations.
§ 1.355-3
Active conduct of a trade or business.
§ 1.355-4
Non pro rata distributions, etc.
§ 1.355-5
Records to be kept and information to be filed.
§ 1.355-6
Recognition of gain on certain distributions of stock or securities in controlled corporation.
§ 1.355-7
Recognition of gain on certain distributions of stock or securities in connection with an acquisition.
§ 1.355-8
Definition of predecessor and successor and limitations on gain recognition under section 355(e) and section 355(f).