CFR /  Title 26  /  Part 1  /  Sec. 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.