Pub. L. 94-253 Mar. 31, 1976

90 Stat. 296 · Changed 3 sections of the Code

Bill H.R. 12490

§ 354 Exchanges of stock and securities in certain reorganizations

§ 354 Pub. L. 94–253 added subsec. (d).

§ 356 Receipt of additional consideration

(d)(2)(B)(i) Pub. L. 94–253 substituted “subsection (c) or (d) thereof” for “subsection (c) thereof”.

§ 358 Basis to distributees

(a) Pub. L. 94–253, § 1(b)(1), substituted “371(b), or 374” for “or 371(b)”.
(b)(1) (b) Pub. L. 94–253, § 1(b)(2), added par. (3).