All IRC Regulations

9 results for "721"

Showing top 9 matches in Treasury Regulations.

§ 1.721-1
Nonrecognition of gain or loss on contribution.
§ 1.721-2
Noncompensatory options.
§ 1.721(c)-1
Overview, definitions, and rules of general application.
§ 1.721(c)-2
Recognition of gain on certain contributions of property to partnerships with related foreign partners.
§ 1.721(c)-3
Gain deferral method.
§ 1.721(c)-4
Acceleration events.
§ 1.721(c)-5
Acceleration event exceptions.
§ 1.721(c)-6
Procedural and reporting requirements.
§ 1.721(c)-7
Examples.