Treasury Regulations · 26 CFR
§ 1.1367-0. 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. § 1367
Cite as 26 CFR § 1.1367-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 3, 1994 by T.D. 8508
- Last amended
- December 22, 1999 by T.D. 8852
- Issued under
- 26 U.S.C. § 1367
- Length
- 267 words · about 1 min to read
- Cross-references
- cites 1 Code section and 4 regulations; cited by 0
The following table of contents is provided to facilitate the use of §§ 1.1367-1 through 1.1367-3.
(a) In general.
(1) Adjustments under section 1367.
(2) Applicability of other Internal Revenue Code provisions.
(b) Increase in basis of stock.
(1) In general.
(2) Amount of increase in basis of individual shares.
(c) Decrease in basis of stock.
(1) In general.
(2) Noncapital, nondeductible expenses.
(3) Amount of decrease in basis of individual shares.
(d) Time at which adjustments to basis of stock are effective.
(1) In general.
(2) Adjustment for nontaxable item.
(3) Effect of election under section 1377(a)(2) or § 1.1368-1(g)(2).
(e) Ordering rules for taxable years beginning before January 1, 1997.
(f) Ordering rules for taxable years beginning on or after August 18, 1998.
(g) Elective ordering rule.
(h) Examples.
(i) [Reserved]
(j) Adjustments for items of income in respect of a decedent.
§ 1.1367-2 Adjustments to basis of indebtedness to shareholder.(a) In general.
(b) Reduction in basis of indebtedness.
(1) General rule.
(2) Termination of shareholder's interest in corporation during taxable year.
(3) Multiple indebtedness.
(c) Restoration of basis.
(1) General rule.
(2) Multiple indebtedness.
(d) Time at which adjustments to basis of indebtedness are effective.
(1) In general.
(2) Effect of election under section 1377(a)(2) or § 1.1368-1(g)(2).
(e) Examples.
§ 1.1367-3 Effective date and transition rule.[T.D. 8508, 59 FR 15, Jan. 3, 1994, as amended by T.D. 8852, 64 FR 71648, Dec. 22, 1999]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
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.
- Amended by T.D. 8852 (64 FR 71648)
- Issued by T.D. 8508 (59 FR 15)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Small Business Corporations and Their Shareholders
Nearby sections
- § 1.1366-2 Limitations on deduction of passthrough items of an S corporation to its shareholders.
- § 1.1366-3 Treatment of family groups.
- § 1.1366-4 Special rules limiting the passthrough of certain items of an S corporation to its shareholders.
- § 1.1366-5 Effective/applicability date.
- § 1.1367-0 Table of contents.
- § 1.1367-1 Adjustments to basis of shareholder's stock in an S corporation.
- § 1.1367-2 Adjustments to basis of indebtedness to shareholder.
- § 1.1367-3 Effective/Applicability date.
- § 1.1368-0 Table of contents.