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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 7 - Temporary Income Tax Regulations Under the Tax Reform Act of 1976 |
| § 7.367(b)-1 - Other transfers. |
| § 7.367(b)-2 - Definitions. |
| § 7.367(b)-3 - Special rules. |
| § 7.367(b)-4 - Certain exchanges described in more than one Code provision. |
| § 7.367(b)-5 - Complete liquidation of foreign subsidiary. |
| § 7.367(b)-6 - Exchange of stock in a foreign investment company. |
| § 7.367(b)-7 - Exchange of stock described in section 354. |
| § 7.367(b)-8 - Transfer of assets by a foreign corporation in an exchange described in section 351. |
| § 7.367(b)-9 - Attribution of earnings and profits on an exchange described in section 351, 354, or 356. |
| § 7.367(b)-10 - Distribution of stock described in section 355. |
| § 7.367(b)-11 - Deficit in earnings and profits. |
| § 7.367(b)-12 - Subsequent treatment of amounts attributed or included in income. |
| § 7.367(b)-13 - Examples. |
| § 7.367(c)-1 - Section 355 distribution treated as an exchange. |
| § 7.367(c)-2 - Contribution of capital to controlled corporations. |
| § 7.57(d)-1 - Election with respect to straight line recovery of intangibles. |
| § 7.6041-1 - Return of information as to payments of winnings from bingo, keno, and slot machines. |
| § 7.704-1 - Partner's distributive share. |
| § 7.105-1 - Questions and answers relating to exclusions of certain disability income payments. |
| § 7.465-1 - Amounts at risk with respect to activities begun prior to effective date; in general. |
| § 7.105-2 - Substantial gainful activity. |
| § 7.465-2 - Determination of amount at risk. |
| § 7.465-3 - Allocation of loss for different taxable years. |
| § 7.465-4 - Insufficient records. |
| § 7.465-5 - Examples. |
| § 7.936-1 - Qualified possession source investment income. |
| § 7.48-1 - Election to have investment credit for movie and television films determined in accordance with previous litigation. |
| § 7.48-2 - Election of forty-percent method of determining investment credit for movie and television films placed in service in a taxable year beginning before January 1, 1975. |
| § 7.48-3 - Election to apply the amendments made by sections 804 (a) and (b) of the Tax Reform Act of 1976 to property described in section 50(a) of the Code. |
| § 7.999-1 - Computation of the international boycott factor. |
| § 7.6039A-1 - Information regarding carryover basis property acquired from a decedent. |