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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter C
Part III
Subpart B
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Subpart B: Effects on Shareholders and Security Holders
Section 354: Exchanges of stock and securities in certain reorganizations
Section 355: Distribution of stock and securities of a controlled corporation
Section 356: Receipt of additional consideration
Section 357: Assumption of liability
Section 358: Basis to distributees