CFR›Title 26›Chapter I›Part 1›Subject Group Special Rule; Definitions ContainsSections 1.368-1–1.368-3CorpusDaily eCFRDisplayed edition2026-05-08Last updated2026-05-08 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. Previous Special Deductions for Corporations Special Deductions for Corporations Next Special Rules Special Rules