---
kind: "unit"
title: "12"
title_heading: "Banks and Banking"
key: "ch23/schVII/ptE"
level: "part"
label: "Part E"
heading: "Taxation of Merger Transactions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/12/ch23-schVII-ptE"
sections_count: 1
---

# Part E — Taxation of Merger Transactions

Title 12 — Banks and Banking › Chapter 23 — Farm Credit System › Subchapter VII — Restructuring of System Institutions

## Sections

- [§2279g. Transactions to accomplish mergers exempt from certain State taxes](/usc/12/2279g.md)