How do I enter the non-taxable gain of a section 355 split-off of real estate property

We did a Split-off of our corporation and created 5 sub-corporations then transferred real (rental) property to each of these sub-corporations.  Some of the 69 shareholders tendered some or all of their stock in exchange for one of these sub-corporations through a section 355 split-off.  Where do I enter the shares tendered and how do I remove the property that was disposed of but not sold?