26 C.F.R. § 1.367(b)-12. - § 1.367(b)-12 Subsequent Treatment of Amounts Attributed or Included in Income.

Current as of January 1, 1970

Section 1.367(b)-12 - § 1.367(b)-12 Subsequent Treatment of Amounts Attributed or Included in Income.Section 1.367(b)-12 - § 1.367(b)-12 Subsequent Treatment of Amounts Attributed or Included in Income.

Section 1.367(b)-10 - § 1.367(b)-10 Acquisition of Parent Stock or Securities for Property in Triangular Reorganizations.Section 1.367(b)-13 - § 1.367(b)-13 Special Rules for Determining Basis and Holding Period.

§ 1.367(b)-12 Subsequent treatment of amounts attributed or included in income.

(a) In general. This section applies to distributions with respect to, or a disposition of, stock—

(1) To which, in connection with an exchange occurring before February 23, 2000, an amount has been attributed pursuant to § 7.367(b)-9 or 7.367(b)-10 of this chapter (as in effect prior to February 23, 2000, see 26 CFR part 1 revised as of April 1, 1999); or

(2) In respect of which, before February 23, 2000, an amount has been included in income or added to earnings and profits pursuant to § 7.367(b)-7 or § 7.367(b)-10 of this chapter (as in effect prior to February 23, 2000, see 26 CFR part 1 revised as of April 1, 1999).

(b) Applicable rules. See § 7.367(b)-12(b) through (e) of this chapter (as in effect prior to January 11, 2001, see 26 CFR part 1 revised as of April 1, 2000) for purposes of applying paragraph (a) of this section.

[T.D. 8937, 66 FR 2257, Jan. 11, 2001]

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