APPENDIX A
Internal Revenue Code: Selected Sections
§ 108 Income from discharge of indebtedness
§ 312 Effect on earnings and profits
§ 331 Gain or loss to shareholders in corporate liquidations
§ 332 Complete liquidations of subsidiaries
§ 336 Gain or loss recognized on property distributed in complete liquidation
§ 337 Nonrecognition for property distributed to parent in complete liquidation of subsidiary
§ 338 Certain stock purchases treated as asset acquisitions
§ 351 Transfer to corporation controlled by transferor
§ 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
§ 361 Nonrecognition of gain or loss to corporations; treatment of distributions
§ 368 Definitions relating to corporate reorganizations
§ 381 Carryovers in certain corporate acquisitions
§ 382 Limitation on net operating loss carryforwards and certain built-in losses following ownership change
§ 383 Special limitations on certain excess credits, etc.
§ 384 Limitation on use of preacquisition losses to offset built-in gains
§ 1017 Discharge of indebtedness
§ 1398 Rules relating to individuals’ title 11 cases
§ 1399 No separate taxable entities for partnerships, corporations, etc.
§ 6103 Confidentiality and disclosure of returns and return information
SEC. 108. INCOME FROM DISCHARGE OF INDEBTEDNESS
(a) Exclusion from gross income. ...
