Subjgrp 2. Effects on Recipients
- § 1.301-1 - Rules applicable with respect to distributions of money and other property.
- § 1.302-1 - General.
- § 1.302-2 - Redemptions not taxable as dividends.
- § 1.302-3 - Substantially disproportionate redemption.
- § 1.302-4 - Termination of shareholder's interest.
- § 1.303-1 - General.
- § 1.303-2 - Requirements.
- § 1.303-3 - Application of other sections.
- § 1.304-1 - General.
- § 1.304-2 - Acquisition by related corporation (other than subsidiary).
- § 1.304-3 - Acquisition by a subsidiary.
- § 1.304-4 - Special rules for the use of related corporations to avoid the application of section 304.
- § 1.304-5 - Control.
- § 1.304-6 - Amount constituting a dividend. [Reserved]
- § 1.304-7 - Certain acquisitions by foreign acquiring corporations.
- § 1.305-1 - Stock dividends.
- § 1.305-2 - Distributions in lieu of money.
- § 1.305-3 - Disproportionate distributions.
- § 1.305-4 - Distributions of common and preferred stock.
- § 1.305-5 - Distributions on preferred stock.
- § 1.305-6 - Distributions of convertible preferred.
- § 1.305-7 - Certain transactions treated as distributions.
- § 1.305-8 - Effective dates.
- § 1.306-1 - General.
- § 1.306-2 - Exception.
- § 1.306-3 - Section 306 stock defined.
- § 1.306-4 - Effective/applicability date.
- § 1.307-1 - General.
- § 1.307-2 - Exception.