1.355-0T—Outline of sections (temporary).
This section lists the major paragraphs under § 1.355-2T.
§ 1.355-2TLimitations (temporary).
(a) through (f)(2) [Reserved] For further guidance, see the entries for § 1.355-2(a) through (f)(2) in § 1.355-0.
(g) Recently acquired controlled stock under section 355(a)(3)(B).
(1) Other property.
(2) Exceptions.
(3) DSAG.
(4) Taxable transaction.
(5) Examples.
(h) [Reserved] For further guidance, see the entry for § 1.355-2(h) in § 1.355-0.
(i) Effective/applicability date.
(1) In general.
(2) Transition election.
(3) Retroactive election.
(4) Manner of election.
(5) Prior law.
(6) Expiration date.