26 USC 354
§ 354 - Exchanges of stock and securities in certain reorganizations
- § 354 - Exchanges of stock and securities in certain reorganizations
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1998 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1995 Amendment
- Effective Date of 1980 Amendment
- Effective Date of 1976 Amendment
- Savings Provision
- Abolition of United States Railway Association and Transfer of Functions
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