26 USC 368
§ 368 - Definitions relating to corporate reorganizations
- § 368 - Definitions relating to corporate 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 1999 Amendment
- Effective Date of 1998 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1982 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1980 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1971 Amendment
- Effective Date of 1968 Amendment
- Effective Date of 1964 Amendment
- Plan Amendments Not Required Until January 1, 1989