§ 357

Rev. Rul. 79-258: § 357(b) does not apply to substitution of debt
Rev. Rul. 78-330: Cancellation of debt respected; § 357(c) does not apply in merger
Rev. Rul. 95-74: Contingent environmental liabilities and § 351
Rev. Rul. 80-323: § 357(c) applies to § 351 transfer of a partnership interest
Rev. Rul. 2007-8, Sit. 2: Overlapping § 368(a)(1)(C) with § 351
Rev. Rul. 2007-8, Sit. 1: Overlapping § 368(a)(1)(D)/354 with § 351
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