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Treasury Regulations · 26 CFR Part 1

Basis, Stock Ownership, and Earnings and Profits Rules (§§ 1.1502-30 to 1.1502-36)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.1502-30 Stock basis after certain triangular reorganizations.
  2. § 1.1502-31 Stock basis after a group structure change.
  3. § 1.1502-32 Investment adjustments.
  4. § 1.1502-33 Earnings and profits.
  5. § 1.1502-34 Special aggregate stock ownership rules.
  6. § 1.1502-35 Transfers of subsidiary stock and deconsolidations of subsidiaries.
  7. § 1.1502-36 Unified loss rule.