26 U.S.C. 354: Exchanges of stock and securities in certain reorganizations

1998

• Pub. L. 105–206 added subcl. (III). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (a)

1997

• Pub. L. 105–34, §1014(e)(1), inserted "(including nonqualified preferred stock, as defined in section 351(g)(2))" after "stock". (Taxpayer Relief Act of 1997) Law text · (a)
• Pub. L. 105–34, §1014(b), added subpar. (C). (Taxpayer Relief Act of 1997) Law text · (a)
• Pub. L. 105–34, §1014(e)(2), inserted "nonqualified preferred stock and" after "subsection (including". (Taxpayer Relief Act of 1997) Law text · (a)

1995

• Pub. L. 104–88 struck out "or approved by the Interstate Commerce Commission under subchapter IV of chapter 113 of title 49," after "Code,". (ICC Termination Act of 1995) Law text · (c)

1990

• Pub. L. 101–508 struck out subsec. (d) "Exchanges under the final system plan for ConRail" which read as follows: "No gain or loss shall be recognized if stock or securities in a corporation are, in pursuance of an exchange to which paragraph (1) or (2) of section 374(c) applies, excha… · (d)

1980

• Pub. L. 96–589, §4(e)(1), redesignated existing pars. (A) and (B) as par. (A)(i), (ii), and added par. (B). · (a)
• 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). · (a)
• 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. · (b)
• 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". · (c)

1978

• Pub. L. 95–473 substituted "subchapter IV of chapter 113 of title 49" for "section 20b of the Interstate Commerce Act". · (c)

1976

• Pub. L. 94–253 added subsec. (d). · (d)