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U.S Code last checked for updates: May 15, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter C
Part III
Subpart B
§ 354. Exchanges of stock and securities in certain reorganizations
§ 355. Distribution of stock and securities of a controlled corporation
§ 356. Receipt of additional consideration
§ 357. Assumption of liability
§ 358. Basis to distributees
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