26 C.F.R. § 1.312-5. - § 1.312-5 Special Rule for Partial Liquidations and Certain Redemptions.

Current as of January 1, 1970

Section 1.312-5 - § 1.312-5 Special Rule for Partial Liquidations and Certain Redemptions.Section 1.312-5 - § 1.312-5 Special Rule for Partial Liquidations and Certain Redemptions.

Section 1.312-4 - § 1.312-4 Examples of Adjustments Provided in Section 312(c).Section 1.312-6 - § 1.312-6 Earnings and Profits.

§ 1.312-5 Special rule for partial liquidations and certain redemptions.

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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