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<p>and Reorganizations (-)<br/>
***** ...<br/>
***** Subpart B: Effects on Shareholders and Security Holders (-)<br/>
****** ...<br/>
****** <a href="page.php?w=Internal_Revenue_Code_section_355">Section 355</a>: Distribution of stock and securities of a controlled corporation <br/>
****** ...<br/>
**** ...<br/>
*** Subchapter D: Deferred Compensation, Etc. (-)<br/>
**** Part I: Pension, Profit-sharing, Stock Bonus Plan, etc. (-)<br/>
***** Subpart A: General Rule (-)<br/>
****** Section 401: Qualified pension, profit-sharing, and stock bonus plans<br/></p><p>
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