Chapter 1 Income Taxes
Subchapter C. Corporate Distributions and Adjustments
Subchapter D. Deferred Compensation
§ 301--Distributions of Property
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 301--Determination of Fair Market Value
CC:AP:AS Hotline (202) 401-4154
§ 302--Distribution in Redemption of Stock
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:4 Don Leatherman (202) 622-7520
§ 302(b)(4)--Redemption from Noncorporate Shareholder in Partial Liquidation
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:5 Vicki Hyche (202) 622-7540
CC:DOM:CORP:4 Don Leatherman (202) 622-7520
§ 303--Distributions in Redemption of Stock to Pay Death Taxes
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:5 David Madden (202) 622-7540
§ 304--Redemption Through Use of Related Corporations
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 305--Distributions of Stock and Stock Rights
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 306--Dispositions of Certain Stock
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 307--Basis of Stock and Stock Rights Acquired in Distributions
§ 307--Determination of Fair Market Value
CC:AP:AS Hotline (202) 401-4154
§ 311--Taxability of Corporation on Distribution
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:3 William Alexander (202) 622-7780
§ 311--Determination of Fair Market Value
CC:AP:AS Hotline (202) 401-4154
§ 312--Effect on Earnings and Profits
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:5 David Madden (202) 622-7540
§ 312(h)--Allocation in Certain Corporate Separations and Reorganizations
§ 312(n)(7)--Special Rules for Certain Redemptions
§ 316--Dividend Defined
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:3 William Alexander (202) 622-7780
§ 316(b)(3)--Deficiency Dividend Distributions by a Regulated Investment Co. or Real Estate Investment Trust
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
§ 317--Other Definitions
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 318--Constructive Ownership of Stock
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:5 David Madden (202) 622-7540
§ 318(a)(3)(B)--Remote Contingent Interest-Actuarial Computation of Whether Interest is 5% or Less
E:EP Staff Contact (202) 622-6074
§ 331--Gain or Loss to Shareholders in Corporate Liquidations
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 332--Complete Liquidations of Subsidiaries
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 332--Determination of Value
CC:AP:AS Hotline (202) 401-4154
§ 333(Repealed)--Election as to Recognition of Gain in Certain Liquidations
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:5 David Madden (202) 622-7540
§ 334--Basis of Property Received in Liquidation
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:3 William Alexander (202) 622-7780
§ 334--Determination of Fair Market Value
CC:AP:AS Hotline (202) 401-4154
§ 336--Gain or Loss Recognized on Property Distributed in Complete Liquidation
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 337--Nonrecognition for Property Distributed to Parent in Complete Liquidation of Subsidiary
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 337--(Pre-TRA 1986) Gain or Loss on Sales or Exchanges in Connection With Certain Liquidations
CC:DOM:CORP:5 David Madden (202) 622-7540
§ 338--Certain Stock Purchases Treated as Asset Acquisitions
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:INTL Kenneth Allison (202) 622-3860
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:5 David Madden (202) 622-7540
§ 338(h)(6)--& (16)--Stock Purchases Treated as Asset Purchases
CC:INTL Kenneth Allison (202) 622-3860
CC:INTL Charles Besecky (202) 622-3860
§ 341--Collapsible Corporations
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 346--Definition and Special Rule
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 351--Transfer to Corporation Controlled by Transferor
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:5 David Madden (202) 622-7540
§ 354--Exchanges of Stock and Securities in Certain Reorganizations
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:5 David Madden (202) 622-7540
§ 355--Distribution of Stock and Securities of a Controlled Corporation
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:5 David Madden (202) 622-7540
§ 356--Receipt of Additional Consideration
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:5 David Madden (202) 622-7540
§ 357--Assumption of Liability
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:5 David Madden (202) 622-7540
§ 358--Basis to Distributees
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:5 David Madden (202) 622-7540
§ 361--Nonrecognition of Gain or Loss to Corporations
CC:DOM:CORP:5 William Alexander (202) 622-7780
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:3 David Madden (202) 622-7540
§ 362--Basis to Corporations
CC:DOM:CORP:5 William Alexander (202) 622-7780
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:3 David Madden (202) 622-7540
§ 367--Foreign Corporations
CC:INTL Bernard Bress (202) 622-3850
§ 367(a)--Transfers of Property from the United States
CC:INTL Bernard Bress (202) 622-3850
CC:INTL Charles Saverude (202) 622-3800
CC:INTL Elizabeth Karzon (202) 622-3860
CC:INTL Philip Tretiak (202) 622-3860
§ 367(b)--Other Transfers
CC:INTL Bernard Bress (202) 622-3850
CC:INTL Irwin Halpern (202) 622-3850
§ 367(c)--Transactions to be Treated as Exchanges
CC:INTL Bernard Bress (202) 622-3850
CC:INTL Neil Auerbach (202) 622-3800
§ 367(d)--Special Rules Relating to Transfer of Intangibles
CC:INTL Bernard Bress (202) 622-3850
CC:INTL Charles Saverude (202) 622-3800
CC:INTL Elizabeth Karzon (202) 622-3860
§ 367(e)--Treatment of Distributions Described in Section 355 or Liquidations under Section 332
CC:INTL Leslie Cracraft (202) 622-3860
CC:INTL Willard Yates (202) 622-3850
CC:INTL Bernard Bress (202) 622-3850
§ 368--Definitions Relating to Corporate Reorganizations
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:5 David Madden (202) 622-7540
§ 368(a)(1)(G)--Bankruptcy Reorganization
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:3 William Alexander (202) 622-7780
§ 368(a)(3)--Additional Rules Relating to Title II and Similar Cases
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:3 William Alexander (202) 622-7780
§ 370(Repealed)--Termination of Part
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 371(Repealed)--Reorganization in Certain Receivership and Bankruptcy Proceedings
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 372(Repealed)--Basis in Connection with Certain Receivership and Bankruptcy Proceedings
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 374(Repealed)--Gain or Loss Not Recognized in Certain Railroad Reorganizations
CC:DOM:CORP:3 Maura Sullivan (202) 622-3000
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
§ 381--Carryovers in Certain Corporate Acquisitions
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:5 David Madden (202) 622-7540
§ 381(b)--Operating Rules
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:FS:CORP William H. Baumer (202) 622-7540
§ 381(c)(1)--Net Operating Loss Carryovers
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 381(c)(2)--Earnings & Profits
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 381(c)(3)--Capital Loss Carryover
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:5 David Madden (202) 622-7540
§ 381(c)(4)--Method of Accounting
CC:DOM:IT&A:7 Grant Gabriel (202) 622-4970
§ 381(c)(4)--Method Changes
CC:DOM:IT&A:8 Paul Ritenour (202) 622-4980
CC:DOM:IT&A:9 Mike Burkom (202) 622-4990
CC:DOM:IT&A:10 Charles Strickland (202) 622-5010
CC:DOM:IT&A:11 Stan Seeman (202) 622-5020
§ 381(c)(4)--Method of Accounting (Banks)
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 381(c)(5)--Inventories
CC:DOM:IT&A:7 Grant Gabriel (202) 622-4970
§ 381(c)(5)--Method Changes
CC:DOM:IT&A:11 Stan Seeman (202) 622-5020
§ 381(c)(6)--Method of Computing Depreciation Allowance
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 381(c)(8)--Installment Method
CC:DOM:IT&A:5 Dick Ennis (202) 622-4950
§ 381(c)(9)--Amortization of Bond Discount or Premium
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
§ 381(c)(10)--Treatment of Certain Mining Development and Exploration Expenses of Distributor or Transferor Corporation
§ 381(c)(10)--Expenses of Distributor or Transferor Corporation
§ 381(c)(12)--Recovery of Tax Benefit Items
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 381(c)(13)--Involuntary Conversions Under Section 1033
CC:DOM:IT&A:5 Patti Richards (202) 622-4910
§ 381(c)(14)--Dividend Carryover to Personal Holding Company
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 381(c)(15)(Repealed)--Indebtedness of Certain Personal Holding Companies
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 381(c)(16)--Certain Obligations of Distributor or Transfer Corporation (Banks)
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
§ 381(c)(17)--Deficiency Dividend of Personal Holding Company
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 381(c)(19)--Charitable Contributions in Excess of Prior Years Limitations
CC:DOM:IT&A:3 Christie Jacobs (202) 622-4930
§ 381(c)(21)--Pre-1954 Adjustments Resulting from Change in Method of Accounting
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:IT&A:7 Grant Gabriel (202) 622-4970
§ 381(c)(22)--Successor Insurance Company
CC:DOM:FI&P:4 Bill Sullivan (202) 622-3997
CC:DOM:FI&P:4 Stephen Hooe (202) 622-3970
§ 381(c)(23)--Deficiency Dividend Deduction
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
§ 381(c)(24)(Repealed)--Method of Computing Recovery Allowance for Recovery Property
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 381(c)(24)--Method of Computing Recovery Allowance for Recovery Property
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 381(c)(25)--Credit Under Section 38
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:5 David Madden (202) 622-7540
§ 381(c)(26)--Credit Under Section 53
CC:DOM:IT&A:6 William A. Jackson (202) 622-4960
§ 382--Limitation on Net Operating Loss Carry Forwards and Certain Built-in Losses Following Ownership Change
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 383--Special Limitations on Certain Excess Credits, etc.
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 384--Limitation on Use of Preacquisition Losses to OfFSet Built-in Gains
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 385--Treatment of Certain Interests in Corporations as Stock or Indebtedness
§ 385--New Financial Products
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
§ 386(Repealed)--Transfers of Partnership and Trust Interests by Corporations
CC:DOM:CORP:5 David Madden (202) 622-7540
§ 401-420--Pensions, Profit-Sharing, Stock Bonus Plans, etc.
(For general information on rulings questions, call the E:EP Hotline, Mon.-Thurs.: § 1:30-4:00 p.m.)
E:EP Hotline (202) 622-6074
CC:EBEO:7 Calder Robertson (202) 622-6090
CC:EBEO:7 Amy Speetjens (202) 622-6090
CC:EBEO:7 Brant Goldwyn (202) 622-6090
CC:EBEO:7 Don Parkinson (202) 622-6090
§ 401(a)(4)--Discrimination in Contributions or Benefits
CC:EBEO:6 David Munroe (202) 622-6080
CC:EBEO:1 Marjorie Hoffman (202) 622-6030
CC:EBEO:1 Patricia McDermott (202) 622-6030
§ 401(a)(9)--Required Distributions
CC:EBEO:1 Marjorie Hoffman (202) 622-6030
§ 401(a)(17)--Maximum Compensation
CC:EBEO:1 Marjorie Hoffman (202) 622-6030
§ 401(a)(26)--Minimum Participation
CC:EBEO:6 David Munroe (202) 622-6080
§ 401(a)(28)--ESOP Diversification, etc.
CC:EBEO:5 John Ricotta (202) 622-6070
§ 401(l)--Permitted Disparity
CC:EBEO:1 Patricia McDermott (202) 622-6030
§ 402--Distributions/Rollovers
CC:EBEO:2 Marie Cashman (202) 622-6040
CC:EBEO:1 Marjorie Hoffman (202) 622-6030
CC:EBEO:7 Brant Goldwyn (202) 622-6090
§ 402(b)--Taxability of Beneficiary of Nonexempt Trust
CC:EBEO:1 Tom Brisendine (202) 622-6030
§ 403(c)--Taxability of Beneficiary Under Nonqualified Annuities Purchased by Exempt Organizations
CC:EBEO:1 Tom Brisendine (202) 622-6030
CC:EBEO:7 Amy Speetjens (202) 622-6090
§ 404A--Foreign Deferred Compensation Plans
CC:EBEO:6 Robin Ehrenberg (202) 622-6080
CC:EBEO:7 Calder Robinson (202) 622-6090
§ 404(k)--ESOP Deductions
CC:EBEO:5 John Ricotta (202) 622-6080
§ 410(b)--Coverage
CC:EBEO:1 Patricia McDermott (202) 622-6030
§ 411(b)(1)(H)--Benefit Accounts After Normal Retirement Age
CC:EBEO:1 Linda Marshall (202) 622-6030
§ 412--Funding
CC:EBEO:4 Janet Laufer (202) 622-6060
CC:EBEO:7 Michael Roach (202) 622-6090
§ 414(m),(n),(o)--Affiliated Service Groups Leased Employees
CC:EBEO:6 Robin Ehrenberg (202) 622-6080
§ 414(q)--Highly Compensated Employees
CC:EBEO:1 Patricia McDermott (202) 622-6030
§ 414(r)--Line of Business
CC:EBEO:1 Patricia McDermott (202) 622-6030
§ 414(s)--Compensation
CC:EBEO:1 Marjorie Hoffman (202) 622-6030
§ 417(e)(3)--Present Value of Plan Distributions
CC:EBEO:1 Linda Marshall (202) 622-6030
§ 419--Welfare Benefit Funds
CC:EBEO:7 Michael Roach (202) 622-6090
CC:EBEO:4 Janet Laufer (202) 622-6060
CC:EBEO:7 Amy Speetjens (202) 622-6090
§ 420--Transfers of Excess Pension Assets to Retiree Health Accounts
CC:EBEO:4 Janet Laufer (202) 622-6060
§ 421--General Rules (Certain Stock Options)
CC:EBEO:4 Norman Paul (202) 622-6060
§ 421--Determination of Fair Market Value
CC:AP:AS Hotline (202) 401-4154
§ 422--Incentive Stock Options
CC:EBEO:4 Norman Paul (202) 622-6060
§ 423--Employees Stock Purchase Plans
CC:EBEO:4 Norman Paul (202) 622-6060
§ 424--Definitions and Special Rules
CC:EBEO:4 Norman Paul (202) 622-6060
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