Part III: CORPORATE ORGANIZATIONS AND REORGANIZATIONS
Subpart C: Effects on Corporations
- Section 361: Nonrecognition of gain or loss to corporations; treatment of distributions
- Section 362: Basis to corporations
- [Section 363: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(49), Oct. 4, 1976, 90 Stat. 1773]