In determining control for purposes of this section, the fact that any corporate transferor distributes part or all of the stock in the corporation which it receives in the exchange to its shareholders …

"Section 351 has been described as a deliberate attempt by Congress to facilitate the incorporation of ongoing businesses and to eliminate any technical constructions which are …

Sep 19, 2024 · A Section 351 transfer is a provision in the U.S. tax code that allows individuals or entities to transfer property to a corporation without recognizing gain or loss at the time of …

Jan 1, 2024 · (1) Transfer of property to an investment company. --A transfer of property to an investment company. For purposes of the preceding sentence, the determination of whether a …

Feb 10, 2025 · What is Section 351? Under IRC Section 351, when a person transfers property to a corporation in exchange for stock, the transfer is tax-deferred, meaning no immediate gain or …

Mar 28, 2025 · Learn how 26 USC 351 governs tax-deferred property transfers to corporations, including control requirements, stock issuance, and exceptions.

Aug 31, 2003 · Find 351 area code details including city, time zone, and map. Lookup area code 351 phone number, name, and location.

As used in section 351, the phrase “one or more persons” includes individuals, trusts, estates, partnerships, associations, companies, or corporations (see section 7701 (a) (1)).

Dec 8, 2025 · Review Code Section 351 of the Internal Revenue Code on Tax Notes. Understand 351 requirements—determining treatment of transfers to controlled corporations.

4 days ago · 351 is an area code located in the state of Massachusetts, US. The largest city it serves is Lowell. Find out where 351 area code zone from, which states, counties and cities it …