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