| United States - 1965 - 1110 lapas
...pursuance of a plan of reorganization (within the meaning of section 338 (a)), or in a distribution or exchange to which section 355 (or so much of section 356 as relates to section 355) applied, and (11) with respect to the receipt of which gain or loss to the shareholder was to any extent... | |
| United States - 1988 - 1290 lapas
...in section 336 or 355, read as follows: "In the case of any distribution described in section 336 or 355 (or so much of section 356 as relates to section 355) by a domestic corporation which Is made to a person who is not a United States person, to the extent... | |
| 1961 - 422 lapas
...to a plan of reorganization described in subparagraph (D), (E), or (F) of section 368(a)(l) nor to an exchange to which section 355 (or so much of section 356 as relates to section 355) applies; but any stock received in such an exchange shall be treated for purposes of such subparagraph as an... | |
| 1998 - 512 lapas
...of a plan of reorganization (within the meaning of section 368(a)) or received in a distribution or exchange to which section 355 (or so much of section 356 as relates to section 355) applies if cash received in lieu of such stock would have been treated as a dividend under section 356(a)(2)... | |
| 1990 - 616 lapas
...following transactions: (1) An involuntary conversion described in section 1033. and (2) a distribution to which section 355 (or so much of section 356 as relates to section 355) applies. Thus, if property acquired as the result of a compulsory or involuntary conversion of other property... | |
| 1959 - 1584 lapas
...pursuance of a plan of reorganization (within the meaning of section 368 (a) ), op In a distribution or exchange to which section 355 (or so much of section 356 as relates to section 355) applied, and (11) With respect to the receipt of which gain or loss to the shareholder was to any extent... | |
| 1989 - 568 lapas
...IV of subchapter C applies or to a distribution of stock or securities of a controlled corporation to which section 355 (or so much of section 356 as relates to section 355) applies. However, if the distribution is in substance a redemption, section 311(d) will apply. Thus, if one... | |
| 1960 - 1764 lapas
...pursuance of a plan of reorganization (within the meaning of section 368 (a) ), or In a distribution or exchange to which section 355 (or so much of section 356 as relates to section 355) applied, and (II) With respect to the receipt of which gain or loss to the shareholder was to any extent... | |
| 1960 - 880 lapas
...where stock of a controlled corporation is received by a taxpayer pursuant to a distribution towhich section 355 (or so much of section 356 as relates to section 355) applies, the distribution is treated as an exchange and the period for which the taxpayer has held the stock... | |
| 1988 - 540 lapas
...reorganization under section 368, (2) in a distribution or exchange Internal Revenue Service, Treasury under section 355 (or so much of section 356 as relates to section 355), (3) in an exchange under section 1036 or (4) in a distribution to which section 305(a) applies. Similarly,... | |
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