Subjgrp 6. effects on recipients
- § 1.331-1 - Corporate liquidations.
- § 1.332-1 - Distributions in liquidation of subsidiary corporation; general.
- § 1.332-2 - Requirements for nonrecognition of gain or loss.
- § 1.332-3 - Liquidations completed within one taxable year.
- § 1.332-4 - Liquidations covering more than one taxable year.
- § 1.332-5 - Distributions in liquidation as affecting minority interests.
- § 1.332-6 - Records to be kept and information to be filed with return.
- § 1.332-7 - Indebtedness of subsidiary to parent.
- § 1.332-8 - Recognition of gain on liquidation of certain holding companies.
- § 1.334-1 - Basis of property received in liquidations.
- § 1.336-0 - Table of contents.
- § 1.336-1 - General principles, nomenclature, and definitions for a section 336(e) election.
- § 1.336-2 - Availability, mechanics, and consequences of section 336(e) election.
- § 1.336-3 -
- § 1.336-4 - Adjusted grossed-up basis.
- § 1.336-5 - Applicability dates.