United States Code · Part

Part III — Corporate Organizations And Reorganizations

26 U.S.C. pt. ptIII

• § 351 Transfer To Corporation Controlled By Transferor
• § 354 Exchanges Of Stock And Securities In Certain Reorganizations
• § 355 Distribution Of Stock And Securities Of A Controlled Corporation
• § 356 Receipt Of Additional Consideration
• § 357 Assumption Of Liability
• § 358 Basis To Distributees
• § 361 Nonrecognition Of Gain Or Loss To Corporations; Treatment Of Distributions
• § 362 Basis To Corporations
• § 363 Repealed. Pub. L. 94–455, Title Xix, § 1901(a)(49), Oct. 4, 1976, 90 Stat. 1773]
• § 367 Foreign Corporations
• § 368 Definitions Relating To Corporate Reorganizations