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 …
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 …
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 …
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 …
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.
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 …
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.
351 area code — information, time zone, map
3 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 …
Ford 351W Vs. Chevy 350: How Do The Small Blocks Compare?
Jan 5, 2026 · The Ford 351W and the Chevy 350 V8 engines share similar performance stats, but the Ford has a larger deck height and a slightly higher compression ratio.
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)).