<section id="ctjd-0000001"><p>[<a href="/lr/resolve/td-8532/czxj" id="ctjd-0000003" title="T.D. 8532">T.D. 8532</a>, 59 FR 12830-12832, Mar. 18, 1994. Removed and reserved by <a href="/lr/resolve/td-9304/czyk" id="ctjd-0000004" title="T.D. 9304">T.D. 9304</a>, 71 FR 76904-76913, Dec. 22, 2006.]</p> </section>

<p>Sec. 1.108-1  Stock-for-debt exception not to apply in de minimis cases. [Reserved]</p>

Sec. 1.108-1 Stock-for-debt exception not to apply in de minimis cases. [Reserved]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cqmx"><b>section 108</b></a></p> </div>