8 results for "305"

Showing top 8 matches in Treasury Regulations.

§ 1.305-1
Stock dividends.
§ 1.305-2
Distributions in lieu of money.
§ 1.305-3
Disproportionate distributions.
§ 1.305-4
Distributions of common and preferred stock.
§ 1.305-5
Distributions on preferred stock.
§ 1.305-6
Distributions of convertible preferred.
§ 1.305-7
Certain transactions treated as distributions.
§ 1.305-8
Effective dates.