- 26 U. S. Code § 351 - Transfer to corporation controlled by transferor
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 shall not be taken into account
- Understanding Section 351: Asset Transfers and Requirements for Tax . . .
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 loss is recognized
- 351 Area Code - Location map, time zone, and phone lookup
Where is area code 351? Area code 351 is located in northeastern Massachusetts and covers Lowell, Lawrence, Haverhill, and Peabody It is an overlay for area code 978 and serves the same area
- Area Code 351 phone numbers - Whitepages
Browse area code 351 phone numbers, prefixes and exchanges The 351 area code serves Somerville, Boston, Cambridge, Woburn, Norton, covering 8 ZIP codes in 4 counties
- Microsoft Word - RR-03-51. doc
"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 economically unsound "
- What is a 351 Transfer? - Asset Strategy
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 transfer, as long as certain requirements are met
- 351 Area Code - Map, Phone Lookup, Time Zone - Wirefly
Find 351 area code details including city, time zone, and map Lookup area code 351 phone number, name, and location
- 26 USC 351: Tax Rules for Property Transfers to Corporations
Learn how 26 USC 351 governs tax-deferred property transfers to corporations, including control requirements, stock issuance, and exceptions
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