Bill H.R. 435 · Senate report S. Rept. 106-2 · Bluebook JCT general explanation (2001)
§ 351 Transfer to corporation controlled by transferor
- (h)(1) Pub. L. 106–36 struck out “, or acquires property subject to a liability,” after “liability”.
§ 357 Assumption of liability
- (a) Pub. L. 106–36, § 3001(d)(2), struck out “or acquisition” after “assumption” in concluding provisions.
- (a)(2) Pub. L. 106–36, § 3001(a)(1), struck out “, or acquires from the taxpayer property subject to a liability” before comma…
- (b) Pub. L. 106–36, § 3001(d)(2), (3), struck out “or acquisition” after “assumption” wherever appearing and struck out “or…
- (c)(1) Pub. L. 106–36, § 3001(d)(4), struck out “, plus the amount of the liabilities to which the property is subject,” after…
- (c)(3)(A) Pub. L. 106–36, § 3001(d)(5), struck out “or to which the property transferred is subject” after “liabilities assumed”…
- (d) Pub. L. 106–36, § 3001(b)(1), added subsec. (d).
§ 358 Basis to distributees
- (d)(1) Pub. L. 106–36 struck out “or acquired from the taxpayer property subject to a liability” after “liability of the…
§ 362 Basis to corporations
- (d) Pub. L. 106–36 added subsec. (d).
§ 368 Definitions relating to corporate reorganizations
§ 584 Common trust funds
- (h)(3)(A) Pub. L. 106–36, § 3001(c)(1)(A), struck out “, and the fact that any property transferred by the common trust fund is…
- (h)(3)(B)(ii) Pub. L. 106–36, § 3001(c)(1)(B), added cl. (ii) and struck out heading and text of former cl. (ii). Text read as…
- (h)(3)(C) Pub. L. 106–36, § 3001(c)(1)(B), added subpar. (C).
§ 1031 Exchange of real property held for productive use or investment
- (d) Pub. L. 106–36, in last sentence, substituted “assumed (as determined under section 357(d)) a liability of the…