(a) General rule. No gain or loss shall be recognized on the receipt by a corporation of property distributed in complete liquidation of another corporation. (b) Liquidations to which section applies.

Internal Revenue Code of 1986 SUBTITLE B -- ESTATE AND GIFT TAXES Chapter 11 -- Estate Tax Subchapter A -- Estates of Citizens or Residents Part III -- Gross estate (1) Receivable by the executor. To ...

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Internal Revenue Code of 1986 SUBTITLE A -- INCOME TAXES Chapter 1 -- Normal Taxes and Surtaxes Subchapter B -- Computation of Taxable Income Part I -- Definition of gross income, adjusted gross ...

(1) Mark to market. All property of a covered expatriate shall be treated as sold on the day before the expatriation date for its fair market value. (2) Recognition of gain or loss. In the case of any ...

(a) General rule. No gain or loss shall be recognized to a corporation if such corporation is a party to a reorganization and exchanges property, in pursuance of the plan of reorganization, solely for ...

(a) General rule. A person other than the grantor shall be treated as the owner of any portion of a trust with respect to which: (1) such person has a power exercisable solely by himself to vest the ...

(A) one or more persons are in control of each of two corporations, and (B) in return for property, one of the corporations acquires stock in the other corporation from the person (or persons) so in ...