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Treasury Regulations · 26 CFR Part 1

Effects on corporation (§§ 1.361-1 to 1.367(e)-2)

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. § 1.361-1 Nonrecognition of gain or loss to corporations.
  2. § 1.362-1 Basis to corporations.
  3. § 1.362-2 Certain contributions to capital.
  4. § 1.362-3 Basis of importation property acquired in loss importation transaction.
  5. § 1.362-4 Basis of loss duplication property.
  6. § 1.367(a)-0 Table of contents.
  7. § 1.367(a)-1 Transfers to foreign corporations subject to section 367(a): In general.
  8. § 1.367(a)-1T Transfers to foreign corporations subject to section 367(a): In general (temporary).
  9. § 1.367(a)-2 Exceptions for transfers of property for use in the active conduct of a trade or business.
  10. § 1.367(a)-3 Treatment of transfers of stock or securities to foreign corporations.
  11. § 1.367(a)-4 Special rule applicable to U.S. depreciated property.
  12. § 1.367(a)-5 [Reserved]
  13. § 1.367(a)-6 Transfer of foreign branch with previously deducted losses.
  14. § 1.367(a)-6T Transfer of foreign branch with previously deducted losses (temporary).
  15. § 1.367(a)-7 Outbound transfers of property described in section 361(a) or (b).
  16. § 1.367(a)-8 Gain recognition agreement requirements.
  17. § 1.367(a)-9T Treatment of deemed section 351 exchanges pursuant to section 304(a)(1) (temporary).
  18. § 1.367(b)-0 Table of contents.
  19. § 1.367(b)-1 Other transfers.
  20. § 1.367(b)-2 Definitions and special rules.
  21. § 1.367(b)-3 Repatriation of foreign corporate assets in certain nonrecognition transactions.
  22. § 1.367(b)-3T Repatriation of foreign corporate assets in certain nonrecognition transactions (temporary).
  23. § 1.367(b)-4 Acquisition of foreign corporate stock or assets by a foreign corporation in certain nonrecognition transactions.
  24. § 1.367(b)-5 Distributions of stock described in section 355.
  25. § 1.367(b)-6 Effective/applicability dates and coordination rules.
  26. § 1.367(b)-7 Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign nonrecognition transactions.
  27. § 1.367(b)-8 Allocation of earnings and profits and foreign income taxes in certain foreign corporate separations.
  28. § 1.367(b)-9 Special rule for F reorganizations and similar transactions.
  29. § 1.367(b)-10 Acquisition of parent stock or securities for property in triangular reorganizations.
  30. § 1.367(b)-12 Subsequent treatment of amounts attributed or included in income.
  31. § 1.367(b)-13 Special rules for determining basis and holding period.
  32. § 1.367(d)-1 Transfers of intangible property to foreign corporations.
  33. § 1.367(d)-1T Transfers of intangible property to foreign corporations (temporary).
  34. § 1.367(e)-0 Outline of §§ 1.367(e)-1 and 1.367(e)-2.
  35. § 1.367(e)-1 Distributions described in section 367(e)(1).
  36. § 1.367(e)-2 Distributions described in section 367(e)(2).