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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter C. Corporate Distributions and Adjustments |
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Part III. CORPORATE ORGANIZATIONS AND REORGANIZATIONS |
| SubPart A. Corporate Organizations |
| § 351. Transfer to corporation controlled by transferor |
| SubPart B. Effects on Shareholders and Security Holders |
| § 354. Exchanges of stock and securities in certain reorganizations |
| § 355. Distribution of stock and securities of a controlled corporation |
| § 356. Receipt of additional consideration |
| § 357. Assumption of liability |
| § 358. Basis to distributees |
| SubPart C. Effects on Corporation |
| § 361. Nonrecognition of gain or loss to corporations; treatment of distributions |
| § 362. Basis to corporations |
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§ 363. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(49), |
| SubPart D. Special Rule; Definitions |
| § 367. Foreign corporations |
| § 368. Definitions relating to corporate reorganizations |