Govregs
U.S. Code Regulations Constitution Journal Apps
  1. U.S. Code
    All Titles
  2. title 26
    INTERNAL REVENUE CODE
  3. subtitle A
    Income Taxes
  4. chapter 1
    NORMAL TAXES AND SURTAXES
  5. subchapter C
    Corporate Distributions and Adjustments
  6. part III
    CORPORATE ORGANIZATIONS AND REORGANIZATIONS

Part III. CORPORATE ORGANIZATIONS AND REORGANIZATIONS

  • SUBPART A [§ 351 - § 351] - Corporate Organizations
  • SUBPART B [§ 354 - § 358] - Effects on Shareholders and Security Holders
  • SUBPART C [§ 361 - § 363] - Effects on Corporations
  • SUBPART D [§ 367 - § 368] - Special Rule; Definitions
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