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Bankruptcy and Insolvency Taxation, 4th Edition by Robert Liquerman, Grant W. Newton

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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. ...

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