Exchanges in Obedience to S.E.C. Orders

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Exchanges in Obedience to S.E.C. Orders

Sections

• 1.1081-1
  § 1.1081-1 Terms used.
• 1.1081-2
  § 1.1081-2 Purpose and scope of exception.
• 1.1081-3
  § 1.1081-3 Exchanges of stock or securities solely for stock or securities.
• 1.1081-4
  § 1.1081-4 Exchanges of property for property by corporations.
• 1.1081-5
  § 1.1081-5 Distribution solely of stock or securities.
• 1.1081-6
  § 1.1081-6 Transfers within system group.
• 1.1081-7
  § 1.1081-7 Sale of stock or securities received upon exchange by members of system group.
• 1.1081-8
  § 1.1081-8 Exchanges in which money or other nonexempt property is received.
• 1.1081-9
  § 1.1081-9 Requirements with respect to order of Securities and Exchange Commission.
• 1.1081-10
  § 1.1081-10 Nonapplication of other provisions of the Internal Revenue Code of 1954.
• 1.1081-11
  § 1.1081-11 Records to be kept and information to be filed with returns.
• 1.1082-1
  § 1.1082-1 Basis for determining gain or loss.
• 1.1082-2
  § 1.1082-2 Basis of property acquired upon exchanges under section 1081 (a) or (e).
• 1.1082-3
  § 1.1082-3 Reduction of basis of property by reason of gain not recognized under section 1081(b).
• 1.1082-4
  § 1.1082-4 Basis of property acquired by corporation under section 1081(a), 1081(b), or 1081(e) as contribution of capital or surplus, or in consideration for its own stock or securities.
• 1.1082-5
  § 1.1082-5 Basis of property acquired by shareholder upon tax-free distribution under section 1081(c) (1) or (2).
• 1.1082-6
  § 1.1082-6 Basis of property acquired under section 1081(d) in transactions between corporations of the same system group.
• 1.1083-1
  § 1.1083-1 Definitions.