effects on shareholders and security holders

§ 1.356-5 Transactions involving gift or compensation.

26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States

With respect to transactions described in sections 354, 355, or 356, but which—

(a) Result in a gift, see section 2501 and following, and the regulations pertaining thereto, or

(b) Have the effect of the payment of compensation, see section 61(a)(1), and the regulations pertaining thereto.

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▸Contents — 26 C.F.R. Part 1 — Income Taxes

26 C.F.R. Part 1 — Income Taxes

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