Subjgrp 11. effects on shareholders and security holders

• § 1.355-4 - Non pro rata distributions, etc.
• § 1.355-5 - Records to be kept and information to be filed.
• § 1.355-6 - Recognition of gain on certain distributions of stock or securities in controlled corporation.
• § 1.355-7 - Recognition of gain on certain distributions of stock or securities in connection with an acquisition.
• § 1.355-8 - Definition of predecessor and successor and limitations on gain recognition under section 355(e) and section 355(f).
• § 1.356-1 - Receipt of additional consideration in connection with an exchange.
• § 1.356-2 - Receipt of additional consideration not in connection with an exchange.
• § 1.356-3 - Rules for treatment of securities as “other property”.
• § 1.356-4 - Exchanges for section 306 stock.
• § 1.356-5 - Transactions involving gift or compensation.
• § 1.356-6 - Rules for treatment of nonqualified preferred stock as other property.
• § 1.356-7 - Rules for treatment of nonqualified preferred stock and other preferred stock received in certain transactions.
• § 1.357-1 - Assumption of liability.
• § 1.357-2 - Liabilities in excess of basis.
• § 1.358-1 - Basis to distributees.
• § 1.358-2 - Allocation of basis among nonrecognition property.
• § 1.358-3 - Treatment of assumption of liabilities.
• § 1.358-4 - Exceptions.
• § 1.358-5 - Special rules for assumption of liabilities.
• § 1.358-6 - Stock basis in certain triangular reorganizations.
• § 1.358-7 - Transfers by partners and partnerships to corporations.
• § 1.354-1 - Exchanges of stock and securities in certain reorganizations.
• § 1.355-0 - Outline of sections.
• § 1.355-1 - Distribution of stock and securities of a controlled corporation.
• § 1.355-2 - Limitations.
• § 1.355-3 - Active conduct of a trade or business.