26 U.S. Code Part III, Subpart B - Effects on Shareholders and Security Holders

Sec. 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.


LII has no control over and does not endorse any external Internet site that contains links to or references LII.