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Treasury Regulations · 26 CFR Part 1

Effects on recipients (§§ 1.331-1 to 1.336-5)

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. § 1.331-1 Corporate liquidations.
  2. § 1.332-1 Distributions in liquidation of subsidiary corporation; general.
  3. § 1.332-2 Requirements for nonrecognition of gain or loss.
  4. § 1.332-3 Liquidations completed within one taxable year.
  5. § 1.332-4 Liquidations covering more than one taxable year.
  6. § 1.332-5 Distributions in liquidation as affecting minority interests.
  7. § 1.332-6 Records to be kept and information to be filed with return.
  8. § 1.332-7 Indebtedness of subsidiary to parent.
  9. § 1.332-8 Recognition of gain on liquidation of certain holding companies.
  10. § 1.334-1 Basis of property received in liquidations.
  11. § 1.336-0 Table of contents.
  12. § 1.336-1 General principles, nomenclature, and definitions for a section 336(e) election.
  13. § 1.336-2 Availability, mechanics, and consequences of section 336(e) election.
  14. § 1.336-3 Aggregate deemed asset disposition price; various aspects of taxation of the deemed asset disposition.
  15. § 1.336-4 Adjusted grossed-up basis.
  16. § 1.336-5 Applicability dates.