Source: https://www.law.cornell.edu/uscode/text/26/354
Timestamp: 2016-07-24 13:03:39
Document Index: 713864258

Matched Legal Cases: ['§ 354', '§ 354', '§ 354', '§\u202f1', '§\u202f2', '§\u202f4', '§\u202f11801', '§\u202f304', '§\u202f1014', '§\u202f6010', '§\u202f1014', '§\u202f1014', '§\u202f1014', '§\u202f4', '§\u202f4', '§\u202f4', '§\u202f6', '§\u202f2']

26 U.S. Code § 354 - Exchanges of stock and securities in certain reorganizations | US Law | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle A › Chapter 1 › Subchapter C › Part III › Subpart B › § 354 26 U.S. Code § 354 - Exchanges of stock and securities in certain reorganizations
Exchanges of stock and securities in certain reorganizations
(A) Excess principal amountParagraph (1) shall not apply if—
Neither paragraph (1) nor so much of section 356 as relates to paragraph (1) shall apply to the extent that any stock (including nonqualified preferred stock, as defined in section 351(g)(2)), securities, or other property received is attributable to interest which has accrued on securities on or after the beginning of the holder’s holding period.
(1) In generalSubsection (a) shall not apply to an exchange in pursuance of a plan of reorganization within the meaning of subparagraph (D) or (G) of section 368(a)(1), unless—
(Aug. 16, 1954, ch. 736, 68A Stat. 112; Pub. L. 94–253, § 1(c), Mar. 31, 1976, 90 Stat. 296; Pub. L. 95–473, § 2(a)(2)(F), Oct. 17, 1978, 92 Stat. 1465; Pub. L. 96–589, §§ 4(e)(1), (h)(1), 6(i)(2), Dec. 24, 1980, 94 Stat. 3403, 3404, 3410; Pub. L. 101–508, title XI, § 11801(c)(8)(D), Nov. 5, 1990, 104 Stat. 1388–524; Pub. L. 104–88, title III, § 304(c), Dec. 29, 1995, 109 Stat. 944; Pub. L. 105–34, title X, § 1014(b), (e)(1), (2), Aug. 5, 1997, 111 Stat. 920, 921; Pub. L. 105–206, title VI, § 6010(e)(2), July 22, 1998, 112 Stat. 814.)
1997—Subsec. (a)(2)(B). Pub. L. 105–34, § 1014(e)(1), inserted “(including nonqualified preferred stock, as defined in section 351(g)(2))” after “stock”.
Subsec. (a)(2)(C). Pub. L. 105–34, § 1014(b), added subpar. (C).
Subsec. (a)(3)(A). Pub. L. 105–34, § 1014(e)(2), inserted “nonqualified preferred stock and” after “subsection (including”.
1980—Subsec. (a)(2). Pub. L. 96–589, § 4(e)(1), redesignated existing pars. (A) and (B) as par. (A)(i), (ii), and added par. (B).
Subsec. (a)(3). Pub. L. 96–589, § 4(e)(1), designated existing provisions as subpar. (A), inserted provisions excluding property to which paragraph (2)(B) applies, and added subpar. (B).
Subsec. (b). Pub. L. 96–589, § 4(h)(1), substituted “subparagraph (D) or (G) of section 368(a)(1)” for “section 368(a)(1)(D)”, wherever appearing.
Subsec. (c). Pub. L. 96–589, § 6(i)(2), substituted “confirmed under section 1173 of title 11 of the United States Code, or approved by the Interstate Commerce Commission” for “approved by the Interstate Commerce Commission under section 77 of the Bankruptcy Act, or”.
Pub. L. 94–253, § 2, Mar. 31, 1976, 90 Stat. 297, provided that: “The amendments made by section 1 [amending this section and sections 356, 358, and 374 of this title] shall apply to taxable years ending after March 31, 1976.”
We truncate results at 20000 items. After that, you're on your own. Spin-Off : 2014-06-06
Statutory Merger or Consolidation (Type "A") : 2014-06-06
Exchanges Not Solely in Kind : 2014-06-06
Exchange v. Liquidation : 2014-06-06
Statutory Merger or Consolidation (Type "A") : 2011-02-04
Securities : 2011-02-04
Non-Qualified Preferred Stock : 2007-12-28
Assets for Control of Transferee (Type "D") : 2004-11-05
Exchanges of Stock and Securities in Certain Reorganizations : 2004-11-05
Stock Dividends : 2004-03-12
Section 306 Stock v. Not 306 Stock : 2004-03-12
Non-Qualified Preferred Stock : 2004-03-12
Distribution of Non-Qualified Preferred Stock : 2004-03-12