U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter C—Corporate Distributions and Adjustments / Part III—Corporate Organizations and ReorganizationsTitle 26SubpartSubpart B—Effects on Shareholders and Security HoldersContents§ 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
