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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 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