7 results for "356"

Showing top 7 matches in Treasury Regulations.

§ 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.