26 USC Subtitle A, CHAPTER 1, Subchapter C, PART III, Subpart B: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter C-Corporate Distributions and AdjustmentsPART III-CORPORATE ORGANIZATIONS AND REORGANIZATIONSSubpart B-Effects on Shareholders and Security Holders
Subpart B-Effects on Shareholders and Security Holders
Sec.
354.
Exchanges of stock and securities in certain reorganizations.
355.
Distribution of stock and securities of a controlled corporation.
356.
Receipt of additional consideration.
357.
Assumption of liability.
358.
Basis to distributees.