...pursuance of a plan of reorganization (within the meaning of section 338 (a)), or in a distribution or exchange to which section 355 (or so much of section 356 as relates to section 355) applied, and (11) with respect to the receipt of which gain or loss to the shareholder was to any extent...

...section do not apply to the disposition of an interest which constitutes "excluded property" within the meaning of that term as used in such paragraph (d)....preceding sentences apply shall for purposes of this para graph be treated as an interest in a closely held business. (3) An interest in a closely held...

...section do not apply to the disposition of an interest which constitutes "excluded property" within the meaning of that term as used In such paragraph (d)....However, any stock received in an exchange to which the 26 CFRCh. I (4-1 -00 Edition) two preceding sentences apply shall for purposes of this paragraph be...

...money and other property distributed. (C) Subparagraph (A) (11) does not apply to an exchange of stock pursuant to a plan of reorganization described in...of section 356 as relates to section 355) applies; but any stock received in such an exchange shall be treated for purposes of such subparagraph as an...

...corporation or another corporation pursuant to a plan of reorganization described in subparagraph (D), (Б), or (F) of section 368(a)(l), nor to an exchange to...However, any stock received in an exchange to which the 503 194-092 D-01-17 26 CFR Ch. I (4-1-01 Edition) two preceding- sentences apply shall for purposes...

...an exchange of stock pursuant to a plan of reorganization described In subparagraph (D), (E), or (P) of section 368(a)(l) nor to an exchange to which section...of section 356 as relates to section 355) applies; but any stock received in such an exchange shall be treated for purposes of such subparagraph as an...

...pursuant to a plan of reorganization described in subparagraph (D), (E), or (F) of section 368(a) (1) nor to an exchange to which section 355 (or so much...of section 356 as relates to section 355) applies; but any stock received in such an. exchange shall be treated for purposes of such subparagraph as an...

...another corporation pursuant to a plan of reorganization described in subparagraph (D), (E), or (P) of section 368(a)(l). nor to an exchange to which section 355 (or so much of section 356 as relates to i 355) applies. However, any received in an exchange to the two preceding sentences shall for purposes...

...received without the recognition of gain or loss. (2) Special rv1e for section 355. In the case of an exchange to which section 355 (or so much of section 356 as relates to section 355) applies, then in making the allocation nnder paragraph (1) of this subsection, there shall be taken into account...

...IV of subchapter C applies or to a distribution of stock or securities of a controlled corporation to which section 355 (or so much of section 356 as relates to section 355) applies. However, if the distribution is in substance a redemption, section 311(d) will apply. Thus, if one class of...