Implements § 356Open in workspace
Reg. § 1.356-5 Transactions involving gift or compensation.
26 CFR § 1.356-5eCFR, current through 2026-07-14
With respect to transactions described in sections , , or , but which—
(a) Result in a gift, see section and following, and the regulations pertaining thereto, or
(b) Have the effect of the payment of compensation, see section , and the regulations pertaining thereto.