Sections
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1.354-1
§ 1.354-1 Exchanges of stock and securities in certain reorganizations. -
1.355-0
§ 1.355-0 Outline of sections. -
1.355-1
§ 1.355-1 Distribution of stock and securities of a controlled corporation. -
1.355-2
§ 1.355-2 Limitations. -
1.355-3
§ 1.355-3 Active conduct of a trade or business. -
1.355-4
§ 1.355-4 Non pro rata distributions, etc. -
1.355-5
§ 1.355-5 Records to be kept and information to be filed. -
1.355-6
§ 1.355-6 Recognition of gain on certain distributions of stock or securities in controlled corporation. -
1.355-7
§ 1.355-7 Recognition of gain on certain distributions of stock or securities in connection with an acquisition. -
1.355-8
§ 1.355-8 Definition of predecessor and successor and limitations on gain recognition under section 355(e) and section 355(f). -
1.356-1
§ 1.356-1 Receipt of additional consideration in connection with an exchange. -
1.356-2
§ 1.356-2 Receipt of additional consideration not in connection with an exchange. -
1.356-3
§ 1.356-3 Rules for treatment of securities as “other property”. -
1.356-4
§ 1.356-4 Exchanges for section 306 stock. -
1.356-5
§ 1.356-5 Transactions involving gift or compensation. -
1.356-6
§ 1.356-6 Rules for treatment of nonqualified preferred stock as other property. -
1.356-7
§ 1.356-7 Rules for treatment of nonqualified preferred stock and other preferred stock received in certain transactions. -
1.357-1
§ 1.357-1 Assumption of liability. -
1.357-2
§ 1.357-2 Liabilities in excess of basis. -
1.358-1
§ 1.358-1 Basis to distributees. -
1.358-2
§ 1.358-2 Allocation of basis among nonrecognition property. -
1.358-3
§ 1.358-3 Treatment of assumption of liabilities. -
1.358-4
§ 1.358-4 Exceptions. -
1.358-5
§ 1.358-5 Special rules for assumption of liabilities. -
1.358-6
§ 1.358-6 Stock basis in certain triangular reorganizations. -
1.358-7
§ 1.358-7 Transfers by partners and partnerships to corporations.