CFR›Title 26›Chapter I›Part 1›Subject Group Special Rule; Definitions ContainsSections § 1.368-1–§ 1.368-3CorpusDaily eCFRDisplayed edition2026-09-29Last updated2026-09-29 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.