Treasury Regulations · 26 CFR
§ 1.1202-0. Table of contents.
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).
Regulation under 26 U.S.C. § 1202
Cite as 26 CFR § 1.1202-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 31, 1997 by T.D. 8749
- Issued under
- 26 U.S.C. § 1202
- Length
- 99 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
This section lists the major captions that appear in the regulations under § 1.1202-2.
(a) Redemptions from taxpayer or related person.
(1) In general.
(2) De minimis amount.
(b) Significant redemptions.
(1) In general.
(2) De minimis amount.
(c) Transfers by shareholders in connection with the performance of services not treated as purchases.
(d) Exceptions for termination of services, death, disability or mental incompetency, or divorce.
(1) Termination of services.
(2) Death.
(3) Disability or mental incompetency.
(4) Divorce.
(e) Effective date.
[T.D. 8749, 62 FR 68166, Dec. 31, 1997]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8749 (62 FR 68166)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Wash Sales of Stock or Securities