Special Rule; Definitions

  1. Law
  2. CFR 26
  3. Internal Revenue
  4. Internal Revenue Service, Department of the Treasury
  5. Income Tax
  6. Income Taxes
  7. Special Rule; Definitions

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Section
1.368-1

Purpose and scope of exception of reorganization exchanges.

Section
1.368-2

Definition of terms.

Section
1.368-3

Records to be kept and information to be filed with returns.