26 U.S. Code § 1036 - Stock for stock of same corporation
Stock for stock of same corporation
(a) General rule
(b) Nonqualified preferred stock not treated as stock
(c) Cross references
For rules relating to recognition of gain or loss where an exchange is not solely in kind, see subsections (b) and (c) of section 1031.
For rules relating to the basis of property acquired in an exchange described in subsection (a), see subsection (d) of section 1031.
1997—Subsecs. (b), (c). Pub. L. 105–34 added subsec. (b) and redesignated former subsec. (b) as (c).
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