§ 1.897-5. Corporate distributions.

Other regulations under § 897

• § 1.897-1 Taxation of foreign investment in United States real property interests, definition of terms.
• § 1.897-2 United States real property holding corporations.
• § 1.897-3 Election by foreign corporation to be treated as a domestic corporation under section 897(i).
• § 1.897-4AT Table of contents (temporary).
• § 1.897-5T Corporate distributions (temporary).
• § 1.897-6T Nonrecognition exchanges applicable to corporations, their shareholders, and other taxpayers, and certain transfers of property in corporate reorganizations (temporary).
• § 1.897-7 Treatment of certain partnership interests, trusts and estates under section 897(g).
• § 1.897-7T Treatment of certain partnership interests as entirely U.S. real property interests under sections 897(g) and 1445(e) (temporary).
• § 1.897-8T Status as a U.S. real property holding corporation as a condition for electing section 897(i) pursuant to § 1.897-3 (temporary).
• § 1.897-9T Treatment of certain interest in publicly traded corporations, definition of foreign person, and foreign governments and international organizations (temporary).
• § 1.897(l)-1 Exception for interests held by foreign pension funds.

Cross-references

Computed from the citations in the text of 26 CFR.

Regulations it cites

• § 1.897-5T Corporate distributions (temporary).

Cited by 1 other regulation

• § 1.897-5T Corporate distributions (temporary).

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. August 5, 2003Issued by T.D. 9082 (68 FR 46083)

Where it sits in 26 CFR

1. Subchapter A Income tax
2. Part 1 Income taxes
3. Miscellaneous provisions

Nearby sections

• § 1.897-1 Taxation of foreign investment in United States real property interests, definition of terms.
• § 1.897-2 United States real property holding corporations.
• § 1.897-3 Election by foreign corporation to be treated as a domestic corporation under section 897(i).
• § 1.897-4AT Table of contents (temporary).
• § 1.897-5 Corporate distributions.
• § 1.897-5T Corporate distributions (temporary).
• § 1.897-6T Nonrecognition exchanges applicable to corporations, their shareholders, and other taxpayers, and certain transfers of property in corporate reorganizations (temporary).
• § 1.897-7 Treatment of certain partnership interests, trusts and estates under section 897(g).
• § 1.897-7T Treatment of certain partnership interests as entirely U.S. real property interests under sections 897(g) and 1445(e) (temporary).