29 results for "367"

§ 1.367(a)-0

Table of contents.

§ 1.367(a)-1

Transfers to foreign corporations subject to section 367(a): In general.

§ 1.367(a)-1T

Transfers to foreign corporations subject to section 367(a): In general (temporary).

§ 1.367(a)-2

Exceptions for transfers of property for use in the active conduct of a trade or business.

§ 1.367(a)-3

Treatment of transfers of stock or securities to foreign corporations.

§ 1.367(a)-4

Special rule applicable to U.S. depreciated property.

§ 1.367(a)-6

Transfer of foreign branch with previously deducted losses.

§ 1.367(a)-6T

Transfer of foreign branch with previously deducted losses (temporary).

§ 1.367(a)-7

Outbound transfers of property described in section 361(a) or (b).

§ 1.367(a)-8

Gain recognition agreement requirements.

§ 1.367(a)-9T

Treatment of deemed section 351 exchanges pursuant to section 304(a)(1) (temporary).

§ 1.367(b)-0

Table of contents.

§ 1.367(b)-1

Other transfers.

§ 1.367(b)-10

Acquisition of parent stock or securities for property in triangular reorganizations.

§ 1.367(b)-12

Subsequent treatment of amounts attributed or included in income.

§ 1.367(b)-13

Special rules for determining basis and holding period.

§ 1.367(b)-2

Definitions and special rules.

§ 1.367(b)-3

Repatriation of foreign corporate assets in certain nonrecognition transactions.

§ 1.367(b)-3T

Repatriation of foreign corporate assets in certain nonrecognition transactions (temporary).

§ 1.367(b)-4

Acquisition of foreign corporate stock or assets by a foreign corporation in certain nonrecognition transactions.

§ 1.367(b)-5

Distributions of stock described in section 355.

§ 1.367(b)-6

Effective/applicability dates and coordination rules.

§ 1.367(b)-7

Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign nonrecognition transactions.

§ 1.367(b)-9

Special rule for F reorganizations and similar transactions.

§ 1.367(d)-1

Transfers of intangible property to foreign corporations.

§ 1.367(d)-1T

Transfers of intangible property to foreign corporations (temporary).

§ 1.367(e)-0

Outline of §§ 1.367(e)-1 and 1.367(e)-2.

§ 1.367(e)-1

Distributions described in section 367(e)(1).

§ 1.367(e)-2

Distributions described in section 367(e)(2).