26 CFR Topic
effects on shareholders and security holders
June 25, 2020
§
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
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