Special Rule; Definitions

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
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7. Part 1
8. ›
9. Subject Group Special Rule; Definitions

Sections

• 1.368-1
  § 1.368-1 Purpose and scope of exception of reorganization exchanges.
• 1.368-2
  § 1.368-2 Definition of terms.
• 1.368-3
  § 1.368-3 Records to be kept and information to be filed with returns.