Treasury Regulations · 26 CFR
§ 1.1081-9. Requirements with respect to order of Securities and Exchange Commission.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Cite as 26 CFR § 1.1081-9
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Length
- 243 words · about 1 min to read
- Defines
- 1 term
The term order of the Securities and Exchange Commission is defined in section 1083(a). In addition to the requirements specified in that definition, section 1081(f) provides that, except in the case of a distribution described in section 1081(c)(2), the provisions of section 1081 shall not apply to an exchange, expenditure, investment, distribution, or sale unless each of the following requirements is met:
These requirements were not designed merely to simplify the administration of the provisions of section 1081, and they are not to be considered as pertaining only to administrative matters. Each one of the three requirements is essential and must be met if gain or loss is not to be recognized upon the transaction.
Terms defined here
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Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Exchanges in Obedience to S.E.C. Orders
Nearby sections
- § 1.1081-5 Distribution solely of stock or securities.
- § 1.1081-6 Transfers within system group.
- § 1.1081-7 Sale of stock or securities received upon exchange by members of system group.
- § 1.1081-8 Exchanges in which money or other nonexempt property is received.
- § 1.1081-9 Requirements with respect to order of Securities and Exchange Commission.
- § 1.1081-10 Nonapplication of other provisions of the Internal Revenue Code of 1954.
- § 1.1081-11 Records to be kept and information to be filed with returns.
- § 1.1082-1 Basis for determining gain or loss.
- § 1.1082-2 Basis of property acquired upon exchanges under section 1081 (a) or (e).