PocketLaw | CFR 26 | Effects on Shareholders and Security Holders

Effects on Shareholders and Security Holders

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Section
1.354-1

Exchanges of stock and securities in certain reorganizations.

Section
1.355-0

Outline of sections.

Section
1.355-1

Distribution of stock and securities of a controlled corporation.

Section
1.355-2

Limitations.

Section
1.355-3

Active conduct of a trade or business.

Section
1.355-4

Non pro rata distributions, etc.

Section
1.355-5

Records to be kept and information to be filed.

Section
1.355-6

Recognition of gain on certain distributions of stock or securities in controlled corporation.

Section
1.355-7

Recognition of gain on certain distributions of stock or securities in connection with an acquisition.

Section
1.355-8

Definition of predecessor and successor and limitations on gain recognition under section 355(e) and section 355(f).

Section
1.356-1

Receipt of additional consideration in connection with an exchange.

Section
1.356-2

Receipt of additional consideration not in connection with an exchange.

Section
1.356-3

Rules for treatment of securities as “other property”.

Section
1.356-4

Exchanges for section 306 stock.

Section
1.356-5

Transactions involving gift or compensation.

Section
1.356-6

Rules for treatment of nonqualified preferred stock as other property.

Section
1.356-7

Rules for treatment of nonqualified preferred stock and other preferred stock received in certain transactions.

Section
1.357-1

Assumption of liability.

Section
1.357-2

Liabilities in excess of basis.

Section
1.358-1

Basis to distributees.

Section
1.358-2

Allocation of basis among nonrecognition property.

Section
1.358-3

Treatment of assumption of liabilities.

Section
1.358-4

Exceptions.

Section
1.358-5

Special rules for assumption of liabilities.

Section
1.358-6

Stock basis in certain triangular reorganizations.

Section
1.358-7

Transfers by partners and partnerships to corporations.