§ 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
§ 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

Terms Used In CFR > Title 26 > Chapter I > Subchapter A > Part 1 > effects on shareholders and security holders

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Allegation: something that someone says happened.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • corporation: includes associations, joint-stock companies, and insurance companies. See 26 CFR 36.3121(l)(1)-1
  • domestic: when applied to a corporation * * * means created or organized in the United States or under the law of the United States or of any State or Territory. See 26 CFR 36.3121(l)(1)-1
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • foreign: when applied to a corporation * * * means a corporation * * * which is not domestic. See 26 CFR 36.3121(l)(1)-1
  • Germane: On the subject of the pending bill or other business; a strict standard of relevance.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • stock: includes shares in an association, joint-stock company, or insurance company. See 26 CFR 36.3121(l)(8)-1
  • traffic citation: means a ticket, complaint, or other document charging driving a CMV while under the influence of alcohol or controlled substances. See 49 CFR 382.107
  • Trustee: A person or institution holding and administering property in trust.