Subpart B - Effects on Shareholders and Security Holders
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Subpart B - Effects on Shareholders and Security Holders
26 USC 354 - Exchanges of stock and securities in certain reorganizations
26 USC 355 - Distribution of stock and securities of a controlled corporation
26 USC 356 - Receipt of additional consideration
26 USC 357 - Assumption of liability
26 USC 358 - Basis to distributees
‹ 26 USC 351 - Transfer to corporation controlled by transferor
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26 USC 354 - Exchanges of stock and securities in certain reorganizations ›
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