Exchanges in Obedience to S.E.C. Orders
- § 1.1081-1 Terms used
- § 1.1081-2 Purpose and scope of exception
- § 1.1081-3 Exchanges of stock or securities solely for stock or securities
- § 1.1081-4 Exchanges of property for property by corporations
- § 1.1081-5 Distribution solely of stock or securities
- § 1.1081-6 Transfers within system group
- § 1.1081-7 Sale of stock or securities received upon exchange by members of system group
- § 1.1081-8 Exchanges in which money or other nonexempt property is received
- § 1.1081-9 Requirements with respect to order of Securities and Exchange Commission
- § 1.1081-10 Nonapplication of other provisions of the Internal Revenue Code of 1954
- § 1.1081-11 Records to be kept and information to be filed with returns
- § 1.1082-1 Basis for determining gain or loss
- § 1.1082-2 Basis of property acquired upon exchanges under section 1081 (a) or (e)
- § 1.1082-3 Reduction of basis of property by reason of gain not recognized under section 1081(b)
- § 1.1082-4 Basis of property acquired by corporation under section 1081(a), 1081(b), or 1081(e) as contribution of capital or surplus, or in consideration for its own stock or securities
- § 1.1082-5 Basis of property acquired by shareholder upon tax-free distribution under section 1081(c) (1) or (2)
- § 1.1082-6 Basis of property acquired under section 1081(d) in transactions between corporations of the same system group
- § 1.1083-1 Definitions