All IRC Regulations

11 results for "1248"

Showing top 11 matches in Treasury Regulations.

§ 1.1248-1
Treatment of gain from certain sales or exchanges of stock in certain foreign corporations.
§ 1.1248-2
Earnings and profits attributable to a block of stock in simple cases.
§ 1.1248-3
Earnings and profits attributable to stock in complex cases.
§ 1.1248-4
Limitation on tax applicable to individuals.
§ 1.1248-5
Stock ownership requirements for less developed country corporations.
§ 1.1248-6
Sale or exchange of stock in certain domestic corporations.
§ 1.1248-7
Taxpayer to establish earnings and profits and foreign taxes.
§ 1.1248-8
Earnings and profits attributable to stock following certain non-recognition transactions.
§ 1.1248(f)-1
Certain nonrecognition distributions.
§ 1.1248(f)-2
Exceptions for certain distributions and attribution rules.
§ 1.1248(f)-3
Reasonable cause and effective/applicability dates.