26 C.F.R. § 1.332-5. - § 1.332-5 Distributions in Liquidation as Affecting Minority Interests.

Current as of January 1, 1970

Section 1.332-5 - § 1.332-5 Distributions in Liquidation as Affecting Minority Interests.Section 1.332-5 - § 1.332-5 Distributions in Liquidation as Affecting Minority Interests.

Section 1.332-4 - § 1.332-4 Liquidations Covering More Than One Taxable Year.Section 1.332-6 - § 1.332-6 Records to Be Kept and Information to Be Filed With Return.

§ 1.332-5 Distributions in liquidation as affecting minority interests.

Upon the liquidation of a corporation in pursuance of a plan of complete liquidation, the gain or loss of minority shareholders shall be determined without regard to section 332, since it does not apply to that part of distributions in liquidation received by minority shareholders.

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