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7 results for "358"

Showing top 7 matches in Treasury Regulations.

§ 1.358-1
Basis to distributees.
§ 1.358-2
Allocation of basis among nonrecognition property.
§ 1.358-3
Treatment of assumption of liabilities.
§ 1.358-4
Exceptions.
§ 1.358-5
Special rules for assumption of liabilities.
§ 1.358-6
Stock basis in certain triangular reorganizations.
§ 1.358-7
Transfers by partners and partnerships to corporations.