All IRC Regulations

8 results for "337"

Showing top 8 matches in Treasury Regulations.

§ 1.337-1
Nonrecognition for property distributed to parent in complete liquidation of subsidiary.
§ 1.337(d)-1
Transitional loss limitation rule.
§ 1.337(d)-2
Loss limitation rules.
§ 1.337(d)-3
Gain recognition upon certain partnership transactions involving a partner's stock.
§ 1.337(d)-4
Taxable to tax-exempt.
§ 1.337(d)-5
Old transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT
§ 1.337(d)-6
New transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT.
§ 1.337(d)-7
Tax on property owned by a C corporation that becomes property of a RIC or REIT.