Effects on Shareholders and Security Holders

  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
  8. Effects on Shareholders and Security Holders

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Section
354

Exchanges of stock and securities in certain reorganizations

Section
355

Distribution of stock and securities of a controlled corporation

Section
356

Receipt of additional consideration

Section
357

Assumption of liability

Section
358

Basis to distributees