CORPORATE ORGANIZATIONS AND REORGANIZATIONS

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Corporate Distributions and Adjustments
  7. CORPORATE ORGANIZATIONS AND REORGANIZATIONS

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Section
351

Transfer to corporation controlled by transferor

Subpart
A

Corporate Organizations

Section
354

Exchanges of stock and securities in certain reorganizations

Subpart
B

Effects on Shareholders and Security Holders

Section
361

Nonrecognition of gain or loss to corporations; treatment of distributions

Subpart
C

Effects on Corporations

Section
367

Foreign corporations

Subpart
D

Special Rule; Definitions