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Code of Federal Regulations Title 26. Internal Revenue § 26.1.312–5 Special rule for partial liquidations and certain redemptions

Current as of October 02, 2022 | Updated by FindLaw Staff

The part of the distribution properly chargeable to capital account within the provisions of section 312(e) shall not be considered a distribution of earnings and profits within the meaning of section 301 for the purpose of determining taxability of subsequent distributions by the corporation.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.1.312–5 Special rule for partial liquidations and certain redemptions - last updated October 02, 2022 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-1-312-5/

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