# Pub. L. 94-253: changes to the Internal Revenue Code

1976-03-31, 90 Stat. 296. Source: <https://www.govinfo.gov/link/plaw/94/public/253>.

## Legislative history

- Bill: [H.R. 12490](https://www.congress.gov/bill/94th-congress/house-bill/12490)

## § 354: Exchanges of stock and securities in certain reorganizations

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

## § 356: Receipt of additional consideration

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

## § 358: Basis to distributees

- § 358(a): Pub. L. 94–253, § 1(b)(1), substituted “371(b), or 374” for “or 371(b)”.
- § 358(b)(1), § 358(b): Pub. L. 94–253, § 1(b)(2), added par. (3).