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Electronic Code of Federal Regulations

e-CFR Data is current as of October 30, 2014

Title 26Chapter ISubchapter APart 1 → §1.356-5


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


§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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