Exchanges in Obedience to S.E.C. Orders
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.1081-1 Terms used.
- § 1.1081-2 Purpose and scope of exception.
- § 1.1081-3 Exchanges of stock or securities solely for stock or securities.
- § 1.1081-4 Exchanges of property for property by corporations.
- § 1.1081-5 Distribution solely of stock or securities.
- § 1.1081-6 Transfers within system group.
- § 1.1081-7 Sale of stock or securities received upon exchange by members of system group.
- § 1.1081-8 Exchanges in which money or other nonexempt property is received.
- § 1.1081-9 Requirements with respect to order of Securities and Exchange Commission.
- § 1.1081-10 Nonapplication of other provisions of the Internal Revenue Code of 1954.
- § 1.1081-11 Records to be kept and information to be filed with returns.
- § 1.1082-1 Basis for determining gain or loss.
- § 1.1082-2 Basis of property acquired upon exchanges under section 1081 (a) or (e).
- § 1.1082-3 Reduction of basis of property by reason of gain not recognized under…
- § 1.1082-4 Basis of property acquired by corporation under section 1081(a), 1081(b), or…
- § 1.1082-5 Basis of property acquired by shareholder upon tax-free distribution under…
- § 1.1082-6 Basis of property acquired under section 1081(d) in transactions between…
- § 1.1083-1 Definitions.
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