Effects on Shareholders and Security Holders

Sections

• 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.