Effects on Recipients
Authority: 26 U.S.C. 7805, unless otherwise noted.
Section 1.301-1 also issued under 26 U.S.C. 357(d)(3).
Section 1.301-1T also issued under 26 U.S.C. 357(d)(3).
Section 1.304-7 also issued under 26 U.S.C. 304(b)(5)(C).
Section 1.304-5 also issued under 26 U.S.C. 304.
Section 1.305-3 also issued under 26 U.S.C. 305.
Section 1.305-5 also issued under 26 U.S.C. 305.
Section 1.305-7 also issued under 26 U.S.C. 305.
Section 1.332-8 also issued under 26 U.S.C. 332(d)(4).
Section 1.334-1 also issued under 26 U.S.C. 367(b).
Section 1.336-1 is also issued under 26 U.S.C. 336.
Section 1.336-2 is also issued under 26 U.S.C. 336.
Section 1.336-3 is also issued under 26 U.S.C. 336.
Section 1.336-4 is also issued under 26 U.S.C. 336.
Section 1.336-5 is also issued under 26 U.S.C. 336.
Section 1.337(d)-1 also issued under 26 U.S.C. 337(d).
Section 1.337(d)-2 also issued under 26 U.S.C. 337(d).
Section 1.337(d)-1T also issued under 26 U.S.C. 337(d).
Section 1.337(d)-2T also issued under 26 U.S.C. 337(d).
Section 1.337(d)-3 also issued under 26 U.S.C. 337(d).
Section 1.337(d)-4 also issued under 26 U.S.C. 337.
Section 1.337(d)-5 also issued under 26 U.S.C. 337.
Section 1.337(d)-6 also issued under 26 U.S.C. 337.
Section 1.337(d)-7 also issued under 26 U.S.C. 337.
Section 1.337(d)-7T also issued under 26 U.S.C. 337(d) and 355(h).
Section 1.338-1 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338-2 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338-3 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338-4 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338-5 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338-6 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338-7 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338-8 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338-9 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338-10 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338-11 also issued under 26 U.S.C. 338.
Section 1.338(h)(10)-1 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338(i)-1 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.351-1 also issued under 26 U.S.C. 351.
Section 1.351-2 also issued under 26 U.S.C. 351(g)(4).
Section 1.354-1 also issued under 26 U.S.C. 351(g)(4).
Section 1.355-1 also issued under 26 U.S.C. 351(g)(4).
Section 1.355-2(g) and (i) also issued under 26 U.S.C. 355(b)(3)(D).
Section 1.355-2T(g) and (i) are also issued under 26 U.S.C. 355(b)(3)(D).
Section 1.355-6 also issued under 26 U.S.C. 355(d)(9).
Section 1.355-7 also issued under 26 U.S.C. 355(e)(5).
Section 1.355-8T also issued under 26 U.S.C. 336(e) and 355(e)(5).
Section 1.356-6 also issued under 26 U.S.C. 351(g)(4).
Section 1.356-7 also issued under 26 U.S.C. 351(g)(4).
Section 1.358-5 also issued under 26 U.S.C. 358(h)(2).
Section 1.358-7 also issued under Public Law 106-554, 114 Stat. 2763, 2763A-638 (2001)
Section 1.362-3 also issued under 26 U.S.C. 367(b).
Section 1.362-4 also issued under 26 U.S.C. 362(e)(2)(C)(ii).
Section 1.367(a)-1 also issued under 26 U.S.C. 367(a).
Section 1.367(a)-1T also issued under 26 U.S.C. 367(a).
Section 1.367(a)-3 also issued under 26 U.S.C. 367(a).
Section 1.367(a)-7 also issued under 26 U.S.C. 367(a), (b), (c), and 337(d).
Section 1.367(a)-8 also issued under 26 U.S.C. 367(a) and (b).
Section 1.367(a)-9T also issued under 26 U.S.C. 367(a) and (b).
Section 1.367(b)-0 also issued under 26 U.S.C. 367(b).
Section 1.367(b)-1 also issued under 26 U.S.C. 367(a) and (b).
Section 1.367(b)-2 also issued under 26 U.S.C. 367(a) and (b).
Sections 1.367(b)-2(c)(1) and (2) also issued under 26 U.S.C. 367(b)(1) and (2).
Section 1.367(b)-2(d)(3) also issued under 26 U.S.C. 367(b)(1) and (2).
Section 1.367(b)-3 also issued under 26 U.S.C. 367(a) and (b).
Section 1.367(b)-3T also issued under 26 U.S.C. 367(a) and (b).
Section 1.367(b)-4(b)(1) also issued under 26 U.S.C. 367(b).
Section 1.367(b)-4 also issued under 26 U.S.C. 367(a) and (b) and 954(c)(6)(A).
Section 1.367(b)-4(d) also issued under 26 U.S.C. 367(b)(1) and (2).
Section 1.367(b)-5 also issued under 26 U.S.C. 367(a) and (b).
Section 1.367(b)-6 also issued under 26 U.S.C. 367(a) and (b).
Section 1.367(b)-7 also issued under 26 U.S.C. 367(a) and (b), 26 U.S.C. 902, and 26 U.S.C. 904.
Section 1.367(b)-8 also issued under 26 U.S.C. 367(b).
Section 1.367(b)-9 also issued under 26 U.S.C. 367(a) and (b), 26 U.S.C. 902, and 26 U.S.C. 904.
Section 1.367(b)-10 also issued under 26 U.S.C. 367(b).
Section 1.367(b)-12 also issued under 26 U.S.C. 367(a) and (b).
Section 1.367(d)-1 also issued under 26 U.S.C. 367(d).
Section 1.367(e)-1(a) also issued under 26 U.S.C. 367(e).
Section 1.367(e)-1 also issued under 26 U.S.C. 367(e)(1).
Section 1.367(e)-2 also issued under 26 U.S.C. 367(e)(2).
Section 1.381(c)(4)-1 also issued under 26 U.S.C. 381(c)(4).
Section 1.381(c)(5)-1 also issued under 26 U.S.C. 381(c)(5).
Section 1.382-2 also issued under 26 U.S.C. 382(k)(1), (l)(3), (m), and 26 U.S.C. 383.
Section 1.358-2 also issued under 26 U.S.C. 358(b)(1).
Section 1.382-1 also issued under 26 U.S.C. 382(m).
Section 1.382-2T also issued under 26 U.S.C. 382(g)(4)(C), (i), (k)(1) and (6), (l)(3), (m), and 26 U.S.C. 383.
Section 1.382-3 also issued under 26 U.S.C. 382(g)(4)(C) and 26 U.S.C. 382(m).
Section 1.382-4 also issued under 26 U.S.C. 382(l)(3) and 382(m).
Section 1.382-5 also issued under 26 U.S.C. 382(m).
Section 1.382-6 also issued under 26 U.S.C. 382(b)(3)(A), 26 U.S.C. 382(d)(1), 26 U.S.C. 382(m), and 26 U.S.C. 383(d)
Section 1.382-7 also issued under 26 U.S.C 382(m).
Section 1.382-7T also issued under 26 U.S.C. 382(m).
Section 1.382-8 also issued under 26 U.S.C. 382(m).
Section 1.382-9 also issued under 26 U.S.C. 382(l)(3) and 382(m).
Section 1.382-10 also issued under 26 U.S.C. 382(m).
Section 1.382-12 also issued under 26 U.S.C. 382(f) and 26 U.S.C. 382(m).
Section 1.383-0 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 383.
Section 1.383-1 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 383.
Section 1.383-2 also issued under 26 U.S.C. 383.
Section 1.383-1T also issued under 26 U.S.C. 383.
Section 1.383-2T also issued under 26 U.S.C. 383.
Section 1.385-1 also issued under 26 U.S.C. 385.
Section 1.385-3 also issued under 26 U.S.C. 385, 701, 1502, 1504(a)(5)(A), and 7701(l).
Section 1.385-4 also issued under 26 U.S.C. 385 and 1502.
Source: T.D. 6500, 25 FR 11607, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
Authority amended by 57 FR 45711-45713, Oct. 5, 1992; T.D. 8472, 58 FR 5927-5936, Jan. 25, 1993; T.D. 8516, 59 FR 2956-2958, Jan. 20, 1994; T.D. 8515, 59 FR 2958-2985, Jan. 20, 1994; T.D. 8529, 59 FR 12844-12849, Mar. 18, 1994; T.D. 8530, 59 FR 12840-12844, Mar. 18, 1994; T.D. 8531, 59 FR 12832-12840, Mar. 18, 1994; T.D. 8546, 59 FR 32078-32081, June 22, 1994; T.D. 8643, 60 FR 66134-66139, Dec. 21, 1995; T.D. 8665, 61 FR 19188-19189, May 1, 1996; T.D. 8663, 61 FR 19544-19546, May 2, 1996; T.D. 8679, 61 FR 33313-33321, June 27, 1996; corrected at 61 FR 39072, July 26,1996; amended by T.D. 8682, 61 FR 42165-42178, Aug. 14, 1996; T.D. 8710, 62 FR 3458-3461, Jan. 23, 1997; T.D. 8770, 63 FR 33550-33570, June 19, 1998; T.D. 8802, 63 FR 71591-71596, Dec. 29, 1998; T.D. 8825, 64 FR 36175-36181, July 2, 1999; T.D. 8834, 64 FR 43072-43083, Aug. 9, 1999; T.D. 8858, 65 FR 61235-1265, Jan. 7, 2000; T.D. 8863, 65 FR 3586-3589, Jan. 24, 2000; T.D. 8862, 65 FR 3589-3609, Jan. 24, 2000; T.D. 8872, 65 FR 5775-5777, Feb. 7, 2000; T.D. 8882, 65 FR 31078-31079, May 16, 2000; T.D. 8904, 65 FR 58650-58652, Oct. 2, 2000; T.D. 8913, 65 FR 79719-79735, Dec. 20, 2000; T.D. 8924, 66 FR 723-725, Jan. 4, 2001; T.D. 8937, 66 FR 2256-2257, Jan. 11, 2001; T.D. 8940, 66 FR 9925-9957, Feb. 13, 2001; T.D. 8960, 66 FR 40590-40596, Aug. 6, 2001; T.D. 8975, 67 FR 8-17, Jan. 2, 2002; T.D. 8984, 67 FR 11034-11040, Mar. 12, 2002; T.D. 9047, 68 FR 12817-12825, Mar. 18, 2003; T.D. 9063, 68 FR 38177-38179, June 27, 2003; T.D. 9071, 68 FR 40766-40768, July 9, 2003; T.D. 9158, 69 FR 55470-55473, Sept. 16, 2004; T.D. 9187, 70 FR 10319-10327, Mar. 3, 2005; T.D. 9198, 70 FR 20279-20291, Apr. 19, 2005; T.D. 9207, 70 FR 30334-30358, May 26, 2005; T.D. 9264, 71 FR 30591-30608, May 30, 2006; T.D. 9269, 71 FR 36676-36678, June 28, 2006; T.D. 9271, 71 FR 38074-38075, July 5, 2006; T.D. 9273, 71 FR 44887-44914, Aug. 8, 2006; T.D. 9330, 72 FR 32792-32794, June 14, 2007; T.D. 9358, 72 FR 51703-51706, Sept. 11, 2007; T.D. 9377, 73 FR 3868-3874, Jan. 23, 2008; T.D. 9397, 73 FR 26321-26322, May 9, 2008; T.D. 9400, 73 FR 30301-30305, May 27, 2008; T.D. 9435, 73 FR 75946-75951, Dec. 15, 2008, corrected at 74 FR 3420, Jan. 21, 2009; T.D. 9444, 74 FR 6824-6828, Feb. 11, 2009; T.D. 9446, 74 FR 6951-6976, Feb. 11, 2009; T.D. 9487, 75 FR 33990-33992, June 16, 2010; T.D. 9526, 76 FR 28890-28895, May 19, 2011; T.D. 9534, 76 FR 45673-45689, Aug. 1, 2011; T.D. 9548, 76 FR 65110-65112, Oct. 20, 2011; T.D. 9558, 76 FR 71878-71880, Nov. 21, 2011; T.D. 9614, 78 FR 17023-17052, Mar. 19, 2013; T.D. 9619, 78 FR 28467-28490, May 15, 2013; T.D. 9633, 78 FR 54156-54168, Sept. 3, 2013; T.D. 9721, 80 FR 31996-31998, June 5, 2015; T.D. 9722, 80 FR 33402-33412, June 12, 2015; T.D. 9759, 81 FR 17066-17083, Mar. 28, 2016; T.D. 9761, 81 FR 20857-20909, Apr. 8, 2016; T.D. 9763, 81 FR 24482-24484, Apr. 26, 2016; T.D. 9770, 81 FR 36793-36798, Jun. 8, 2016; T.D. 9790, 81 FR 72858-72984, Oct. 21, 2016; T.D. 9803, 81 FR 91012-91032, Dec. 16, 2016; T.D. 9805, 81 FR 91738-91755, Dec. 19, 2016; T.D. 9833, 83 FR 26580-26593, June 8, 2018; T.D. 9834, 83 FR 32524-32561, July 12, 2018; T.D. 9880, 84 FR 59297-59302, Nov. 4, 2019; corrected at 85 FR 15949, Mar. 20, 2020; T.D. 9897, 85 FR 28867-28883, May 14, 2020; T.D. 9905, 85 FR 56686-56845, Sept.14, 2020; T.D. 9908, 85 FR 59428-59436, Sept. 22, 2020.
