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 …

"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."

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 loss is …

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 …

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 transfer, as …

Discover how IRC 351 enables tax-free property transfers to corporations. Avoid common pitfalls and optimize your startup's tax strategy with IRC 351.

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

3 days ago · The Internal Revenue Code Section 351 provides a fundamental exception to the general rule that the exchange of property for stock constitutes a taxable event. This provision allows …

Mar 9, 2025 · 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 covers. Get the …

Jun 26, 2024 · A transaction involving Section 351 of the Internal Revenue Code is a straightforward means for an individual to transfer property to a corporation in exchange for stock without …