All IRC Regulations

13 results for "312"

Showing top 13 matches in Treasury Regulations.

§ 1.312-1
Adjustment to earnings and profits reflecting distributions by corporations.
§ 1.312-10
Allocation of earnings in certain corporate separations.
§ 1.312-11
Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another.
§ 1.312-12
Distributions of proceeds of loans guaranteed by the United States.
§ 1.312-15
Effect of depreciation on earnings and profits.
§ 1.312-2
Distribution of inventory assets.
§ 1.312-3
Liabilities.
§ 1.312-4
Examples of adjustments provided in section 312(c).
§ 1.312-5
Special rule for partial liquidations and certain redemptions.
§ 1.312-6
Earnings and profits.
§ 1.312-7
Effect on earnings and profits of gain or loss realized after February 28, 1913.
§ 1.312-8
Effect on earnings and profits of receipt of tax-free distributions requiring adjustment or allocation of basis of stock.
§ 1.312-9
Adjustments to earnings and profits reflecting increase in value accrued before March 1, 1913.