effects on shareholders and security holders
- § 1.354-1 Exchanges of stock and securities in certain reorganizations
- § 1.355-0 Outline of sections
- § 1.355-1 Distribution of stock and securities of a controlled corporation
- § 1.355-2 Limitations
- § 1.355-3 Active conduct of a trade or business
- § 1.355-4 Non pro rata distributions, etc
- § 1.355-5 Records to be kept and information to be filed
- § 1.355-6 Recognition of gain on certain distributions of stock or securities in controlled corporation
- § 1.355-7 Recognition of gain on certain distributions of stock or securities in connection with an acquisition
- § 1.355-8 Definition of predecessor and successor and limitations on gain recognition under section 355(e) and section 355(f)
- § 1.356-1 Receipt of additional consideration in connection with an exchange
- § 1.356-2 Receipt of additional consideration not in connection with an exchange
- § 1.356-3 Rules for treatment of securities as “other property”
- § 1.356-4 Exchanges for section 306 stock
- § 1.356-5 Transactions involving gift or compensation
- § 1.356-6 Rules for treatment of nonqualified preferred stock as other property
- § 1.356-7 Rules for treatment of nonqualified preferred stock and other preferred stock received in certain transactions
- § 1.357-1 Assumption of liability
- § 1.357-2 Liabilities in excess of basis
- § 1.358-1 Basis to distributees
- § 1.358-2 Allocation of basis among nonrecognition property
- § 1.358-3 Treatment of assumption of liabilities
- § 1.358-4 Exceptions
- § 1.358-5 Special rules for assumption of liabilities
- § 1.358-6 Stock basis in certain triangular reorganizations
- § 1.358-7 Transfers by partners and partnerships to corporations