26 CFR Topic
Exchanges in Obedience to S.E.C. Orders
June 25, 2020
§
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)
§
1.1081-1
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
§
1.1082-4
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
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