<section id="crmy-0000001"><p class="inline">[Adopted by T.D. 6152, 20 FR 8875, Dec. 3, 1955; republished by T.D. 6500, 25 FR 11607, Nov. 26, 1960. Removed by </p><a href="/lr/resolve/td-9304/czyk" id="crmy-0000003" title="t.d. 9304">T.D. 9304</a><p class="inline">, 71 FR 76904-76913, Dec. 22, 2006.]</p></section>

<p>Sec. 1.371-1  Exchanges by corporations. [Removed]</p>

Sec. 1.371-1 Exchanges by corporations. [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cq6l"><b>section 371</b></a></p> </div>