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 …
26 USC 351: Tax Rules for Property Transfers to Corporations
Mar 28, 2025 · Learn how 26 USC 351 governs tax-deferred property transfers to corporations, including control requirements, stock issuance, and exceptions.
Sec. 351 Transfer to corporation controlled by transferor
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.
Understanding Section 351: Asset Transfers and Requirements for …
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 …
351 - U.S. Code Title 26. Internal Revenue Code - FindLaw
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 …
What is a 351 Transfer? - Asset Strategy
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 …
IRC 351 Explained: How Section 351 Transfers Work in Corporate …
Aug 18, 2025 · IRC Section 351 allows you to transfer property to a corporation in exchange for stock without recognizing gain or loss immediately. This preserves cash for reinvestment, …
eCFR :: 26 CFR Part 1 - Corporate Organizations
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)).
26 CFR § 1.351-1 - Transfer to corporation controlled by transferor.
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)).
One dead after crash on State Route 351 in Brunswick - MSN
The Rensselaer County Sheriff's Office is investigating a fatal one-vehicle crash in Brunswick.