EXCHANGES IN OBEDIENCE TO S.E.C. ORDERS
- Section 1.1081-1 - Terms used
- Section 1.1081-2 - Purpose and scope of exception
- Section 1.1081-3 - Exchanges of stock or securities solely for stock or securities
- Section 1.1081-4 - Exchanges of property for property by corporations
- Section 1.1081-5 - Distribution solely of stock or securities
- Section 1.1081-6 - Transfers within system group
- Section 1.1081-7 - Sale of stock or securities received upon exchange by members of system group
- Section 1.1081-8 - Exchanges in which money or other nonexempt property is received
- Section 1.1081-9 - Requirements with respect to order of Securities and Exchange Commission
- Section 1.1081-10 - Nonapplication of other provisions of the Internal Revenue Code of 1954
- Section 1.1081-11 - Records to be kept and information to be filed with returns
- Section 1.1082-1 - Basis for determining gain or loss
- Section 1.1082-2 - Basis of property acquired upon exchanges under section 1081 (a) or (e)
- Section 1.1082-3 - Reduction of basis of property by reason of gain not recognized under section 1081(b)
- Section 1.1082-4 - Basis of property acquired by corporation under section 1081(a), 1081(b), or 1081(e) as contribution of capital or surplus, or in consideration for its own stock or securities
- Section 1.1082-5 - Basis of property acquired by shareholder upon tax-free distribution under section 1081(c) (1) or (2)
- Section 1.1082-6 - Basis of property acquired under section 1081(d) in transactions between corporations of the same system group
- Section 1.1083-1 - Definitions