All IRC Regulations

8 results for "332"

Showing top 8 matches in Treasury Regulations.

§ 1.332-1
Distributions in liquidation of subsidiary corporation; general.
§ 1.332-2
Requirements for nonrecognition of gain or loss.
§ 1.332-3
Liquidations completed within one taxable year.
§ 1.332-4
Liquidations covering more than one taxable year.
§ 1.332-5
Distributions in liquidation as affecting minority interests.
§ 1.332-6
Records to be kept and information to be filed with return.
§ 1.332-7
Indebtedness of subsidiary to parent.
§ 1.332-8
Recognition of gain on liquidation of certain holding companies.