Code of Federal Regulations Title 26. Internal Revenue § 26.1.1374–0 Table of contents

This section lists the major paragraph headings for §§ 1.1374–1 through 1.1374–10.

§ 1.1374–1

(a) Computation of tax.

(b) Anti-trafficking rules.

(c) Section 1374 attributes.

(d) Recognition period.

(e) Predecessor corporation.

§ 1.1374–2

(a) In general.

(b) Allocation rule.

(c) Recognized built-in gain carryover.

(d) Accounting methods.

(e) Example.

§ 1.1374–3

(a) In general.

(b) Example.

§ 1.1374–4

(a) Sales and exchanges.

(1) In general.

(2) Oil and gas property.

(3) Examples.

(b) Accrual method rule.

(1) Income items.

(2) Deduction items.

(3) Examples.

(c) Section 267(a)(2) and 404(a)(5) deductions.

(1) Section 267(a)(2).

(2) Section 404(a)(5).

(3) Examples.

(d) Section 481(a) adjustments.

(1) In general.

(2) Examples.

(e) Section 995(b)(2) deemed distributions.

(f) Discharge of indebtedness and bad debts.

(g) Completion of contract.

(h) Installment method.

(1) In general.

(2) Limitation on amount subject to tax.

(3) Rollover rule.

(4) Use of losses and section 1374 attributes.

(5) Examples.

(i) Partnership interests.

(1) In general.

(2) Limitations.

(i) Partnership RBIG.

(ii) Partnership RBIL.

(3) Disposition of partnership interest.

(4) RBIG and RBIL limitations.

(i) Sale of partnership interest.

(ii) Amounts of limitations.

(5) Small interest exception.

(i) In general.

(ii) Contributed assets.

(iii) Anti-abuse rule.

(6) Section 704(c) gain or loss.

(7) Disposition of distributed partnership asset.

(8) Examples.

§ 1.1374–5

(a) In general.

(b) Example.

§ 1.1374–6

(a) In general.

(b) Limitations.

(c) Examples.

§ 1.1374–7

(a) Valuation.

(b) Identity of dispositions.

§ 1.1374–8Section 1374(d)(8)

(a) In general.

(b) Effective date of section 1374(d)(8).

(c) Separate determination of tax.

(d) Taxable income limitation.

(e) Examples.

§ 1.1374–9

§ 1.1374–10

(a) In general.

(b) Additional rules.

(1) Certain transfers to partnerships.

(2) Certain inventory dispositions.

(3) Certain contributions of built-in loss assets.

(4) Certain installment sales.

(i) In general.

(ii) Examples.

(c) Revocation and re-election of S corporation status.

(1) In general.

(2) Example.