United States IRC sections
Statute section
IRC section 368
Definitions relating to corporate reorganizations
Country
United States
Section
368
Updated
2026-05-20
Operative text
Section 368 defines the various types of tax-free reorganization (A through G) that qualify for nonrecognition under Section 354. Each type has specific statutory and regulatory requirements and continuity-of-interest and continuity-of-business-enterprise judicial doctrines.
Cross-references
26 U.S.C. 35426 U.S.C. 361
Related guides
Related cases
Related citations
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This entry cites
Cited by
- StatuteIRC §351
Primary sources
- 26 U.S.C. section 368Verified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.