effects on shareholders and security holders
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.354-1 Exchanges of stock and securities in certain reorganizations.
- § 1.355-0 Outline of sections.
- § 1.355-1 Distribution of stock and securities of a controlled corporation.
- § 1.355-2 Limitations.
- § 1.355-3 Active conduct of a trade or business.
- § 1.355-4 Non pro rata distributions, etc.
- § 1.355-5 Records to be kept and information to be filed.
- § 1.355-6 Recognition of gain on certain distributions of stock or securities in…
- § 1.355-7 Recognition of gain on certain distributions of stock or securities in…
- § 1.355-8 Definition of predecessor and successor and limitations on gain recognition…
- § 1.356-1 Receipt of additional consideration in connection with an exchange.
- § 1.356-2 Receipt of additional consideration not in connection with an exchange.
- § 1.356-3 Rules for treatment of securities as “other property”.
- § 1.356-4 Exchanges for section 306 stock.
- § 1.356-5 Transactions involving gift or compensation.
- § 1.356-6 Rules for treatment of nonqualified preferred stock as other property.
- § 1.356-7 Rules for treatment of nonqualified preferred stock and other preferred stock…
- § 1.357-1 Assumption of liability.
- § 1.357-2 Liabilities in excess of basis.
- § 1.358-1 Basis to distributees.
- § 1.358-2 Allocation of basis among nonrecognition property.
- § 1.358-3 Treatment of assumption of liabilities.
- § 1.358-4 Exceptions.
- § 1.358-5 Special rules for assumption of liabilities.
- § 1.358-6 Stock basis in certain triangular reorganizations.
- § 1.358-7 Transfers by partners and partnerships to corporations.
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