All IRC Regulations

12 results for "7874"

Showing top 12 matches in Treasury Regulations.

§ 1.7874-1
Disregard of affiliate-owned stock.
§ 1.7874-2
Surrogate foreign corporation.
§ 1.7874-3
Substantial business activities.
§ 1.7874-4
Disregard of certain stock related to the domestic entity acquisition.
§ 1.7874-5
Effect of certain transfers of stock related to the acquisition.
§ 1.7874-6
Stock transferred by members of the EAG.
§ 1.7874-7
Disregard of certain stock attributable to passive assets.
§ 1.7874-8
Disregard of certain stock attributable to serial acquisitions.
§ 1.7874-9
Disregard of certain stock in third-country transactions.
§ 1.7874-10
Disregard of certain distributions.
§ 1.7874-11
Rules regarding inversion gain.
§ 1.7874-12
Definitions.