Pub. L. 90-621 Oct. 22, 1968

82 Stat. 1311 · Changed 3 sections of the Code

Bill H.R. 18942

§ 358 Basis to distributees

(e) Pub. L. 90–621 substituted exchange of stock and securities for issuance of stock or securities as the transaction…

§ 362 Basis to corporations

(b) Pub. L. 90–621 substituted the exchange of stock or securities of the transferee (or of a corporation which is in…

§ 368 Definitions relating to corporate reorganizations

(a)(2)(D) Pub. L. 90–621, § 1(a), added subpar. (D).
(b) Pub. L. 90–621, § 1(b), inserted reference to the inclusion of the controlling corporation in term “a party to a…