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Treasury Regulations · 26 CFR

§ 1.1374-9. Anti-stuffing rule.

In effect eCFR current as of October 15, 2026

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 § 1.1374-9

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
Issued under
26 U.S.C. § 1374
Length
80 words · about 1 min to read
Cross-references
cites 1 Code section and 0 regulations; cited by 1

If a corporation acquires an asset before or during the recognition period with a principal purpose of avoiding the tax imposed under section 1374, the asset and any loss, deduction, loss carryforward, credit, or credit carryforward attributable to the asset is disregarded in determining the S corporation's pre-limitation amount, taxable income limitation, net unrealized built-in gain limitation, deductions against net recognized built-in gain, and credits against the section 1374 tax.

[T.D. 8579, 59 FR 66470, Dec. 27, 1994]

Other regulations under § 1374

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Cited by 1 other regulation

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.

  1. Issued by T.D. 8579 (59 FR 66470)

Where it sits in 26 CFR

  1. Subchapter A Income tax
  2. Part 1 Income taxes
  3. Small Business Corporations and Their Shareholders

Nearby sections