Treasury Regulations · 26 CFR
§ 1.1374-0. 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. § 1374
Cite as 26 CFR § 1.1374-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 27, 1994 by T.D. 8579
- Last amended
- December 21, 2005 by T.D. 9236
- Issued under
- 26 U.S.C. § 1374
- Length
- 385 words · about 2 min to read
- Cross-references
- cites 6 Code sections and 10 regulations; cited by 0
This section lists the major paragraph headings for §§ 1.1374-1 through 1.1374-10.
(a) Computation of tax.
(b) Anti-trafficking rules.
(c) Section 1374 attributes.
(d) Recognition period.
(e) Predecessor corporation.
§ 1.1374-2 Net recognized built-in gain.(a) In general.
(b) Allocation rule.
(c) Recognized built-in gain carryover.
(d) Accounting methods.
(e) Example.
§ 1.1374-3 Net unrealized built-in gain.(a) In general.
(b) Example.
§ 1.1374-4 Recognized built-in gain or loss.(a) Sales and exchanges.
(1) In general.
(2) Oil and gas property.
(3) Examples.
(b) Accrual method rule.
(1) Income items.
(2) Deduction items.
(3) Examples.
(c) Section 267(a)(2) and 404(a)(5) deductions.
(1) Section 267(a)(2).
(2) Section 404(a)(5).
(3) Examples.
(d) Section 481(a) adjustments.
(1) In general.
(2) Examples.
(e) Section 995(b)(2) deemed distributions.
(f) Discharge of indebtedness and bad debts.
(g) Completion of contract.
(h) Installment method.
(1) In general.
(2) Limitation on amount subject to tax.
(3) Rollover rule.
(4) Use of losses and section 1374 attributes.
(5) Examples.
(i) Partnership interests.
(1) In general.
(2) Limitations.
(i) Partnership RBIG.
(ii) Partnership RBIL.
(3) Disposition of partnership interest.
(4) RBIG and RBIL limitations.
(i)-Sale of partnership interest.
(ii) Amounts of limitations.
(5) Small interest exception.
(i) In general.
(ii) Contributed assets.
(iii) Anti-abuse rule.
(6) Section 704(c) gain or loss.
(7) Disposition of distributed partnership asset.
(8) Examples.
§ 1.1374-5 Loss carryforwards.(a) In general.
(b) Example.
§ 1.1374-6 Credits and credit carryforwards.(a) In general.
(b) Limitations.
(c) Examples.
§ 1.1374-7 Inventory.
(a) Valuation.
(b) Identity of dispositions.
§ 1.1374-8 Section 1374(d)(8) transactions.(a) In general.
(b) Effective date of section 1374(d)(8).
(c) Separate determination of tax.
(d) Taxable income limitation.
(e) Examples.
§ 1.1374-9 Anti-stuffing rule. § 1.1374-10 Effective date and additional rules.(a) In general.
(b) Additional rules.
(1) Certain transfers to partnerships.
(2) Certain inventory dispositions.
(3) Certain contributions of built-in loss assets.
(4) Certain installment sales.
(i) In general.
(ii) Examples.
(c) Revocation and re-election of S corporation status.
(1) In general.
(2) Example.
[T.D. 8579, 59 FR 66463, Dec. 27, 1994, as amended by T.D. 9236, 70 FR 75731, Dec. 21, 2005]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 1374 Tax imposed on certain built-in gains
- § 267 Losses, expenses, and interest with respect to transactions between related taxpayers
- § 404 Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
- § 481 Adjustments required by changes in method of accounting
- § 995 Taxation of DISC income to shareholders
- § 704 Partner’s distributive share
Regulations it cites
- § 1.1374-1 General rules and definitions.
- § 1.1374-2 Net recognized built-in gain.
- § 1.1374-3 Net unrealized built-in gain.
- § 1.1374-4 Recognized built-in gain or loss.
- § 1.1374-5 Loss carryforwards.
- § 1.1374-6 Credits and credit carryforwards.
- § 1.1374-7 Inventory.
- § 1.1374-8 Section 1374(d)(8) transactions.
- § 1.1374-9 Anti-stuffing rule.
- § 1.1374-10 Effective date and additional rules.
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. 9236 (70 FR 75731)
- Issued by T.D. 8579 (59 FR 66463)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Small Business Corporations and Their Shareholders
Nearby sections
- § 1.1368-3 Examples.
- § 1.1368-4 Effective date and transition rule.
- § 1.1371-1 Distributions of money by an eligible terminated S corporation.
- § 1.1371-2 Impact of Audit PTTP on ETSC Period.
- § 1.1374-0 Table of contents.
- § 1.1374-1 General rules and definitions.
- § 1.1374-2 Net recognized built-in gain.
- § 1.1374-3 Net unrealized built-in gain.
- § 1.1374-4 Recognized built-in gain or loss.