26 C.F.R. § 1.356-5. - § 1.356-5 Transactions Involving Gift or Compensation.

Current as of January 1, 1970

Section 1.356-5 - § 1.356-5 Transactions Involving Gift or Compensation.Section 1.356-5 - § 1.356-5 Transactions Involving Gift or Compensation.

Section 1.356-4 - § 1.356-4 Exchanges for Section 306 Stock.Section 1.356-6 - § 1.356-6 Rules for Treatment of Nonqualified Preferred Stock as Other Property.

§ 1.356-5 Transactions involving gift or compensation.

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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