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Treasury Regulations · 26 CFR Part 1

Effects on Recipients (§§ 1.301-1 to 1.307-2)

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. § 1.301-1 Rules applicable with respect to distributions of money and other property.
  2. § 1.302-1 General.
  3. § 1.302-2 Redemptions not taxable as dividends.
  4. § 1.302-3 Substantially disproportionate redemption.
  5. § 1.302-4 Termination of shareholder's interest.
  6. § 1.303-1 General.
  7. § 1.303-2 Requirements.
  8. § 1.303-3 Application of other sections.
  9. § 1.304-1 General.
  10. § 1.304-2 Acquisition by related corporation (other than subsidiary).
  11. § 1.304-3 Acquisition by a subsidiary.
  12. § 1.304-4 Special rules for the use of related corporations to avoid the application of section 304.
  13. § 1.304-5 Control.
  14. § 1.304-6 Amount constituting a dividend.
  15. § 1.304-7 Certain acquisitions by foreign acquiring corporations.
  16. § 1.305-1 Stock dividends.
  17. § 1.305-2 Distributions in lieu of money.
  18. § 1.305-3 Disproportionate distributions.
  19. § 1.305-4 Distributions of common and preferred stock.
  20. § 1.305-5 Distributions on preferred stock.
  21. § 1.305-6 Distributions of convertible preferred.
  22. § 1.305-7 Certain transactions treated as distributions.
  23. § 1.305-8 Effective dates.
  24. § 1.306-1 General.
  25. § 1.306-2 Exception.
  26. § 1.306-3 Section 306 stock defined.
  27. § 1.306-4 Effective/applicability date.
  28. § 1.307-1 General.
  29. § 1.307-2 Exception.