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Treasury Regulations · 26 CFR Part 1

Effects on corporation (§§ 1.312-1 to 1.312-15)

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. § 1.312-1 Adjustment to earnings and profits reflecting distributions by corporations.
  2. § 1.312-2 Distribution of inventory assets.
  3. § 1.312-3 Liabilities.
  4. § 1.312-4 Examples of adjustments provided in section 312(c).
  5. § 1.312-5 Special rule for partial liquidations and certain redemptions.
  6. § 1.312-6 Earnings and profits.
  7. § 1.312-7 Effect on earnings and profits of gain or loss realized after February 28, 1913.
  8. § 1.312-8 Effect on earnings and profits of receipt of tax-free distributions requiring adjustment or allocation of basis of stock.
  9. § 1.312-9 Adjustments to earnings and profits reflecting increase in value accrued before March 1, 1913.
  10. § 1.312-10 Allocation of earnings in certain corporate separations.
  11. § 1.312-11 Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another.
  12. § 1.312-12 Distributions of proceeds of loans guaranteed by the United States.
  13. § 1.312-15 Effect of depreciation on earnings and profits.