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 …
Driver killed when vehicle plunges into Brunswick ravine
Jan 9, 2026 · BRUNSWICK — A driver died Thursday when a vehicle left the pavement of Route 351 and crashed into a steep ravine, according to the Rensselaer County Sheriff's Office.
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.
Understanding Section 351: Asset Transfers and Requirements for Tax ...
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 …
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 transfer, as …
Sec. 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 …
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)).
26RS HB 351 - Legislative Research Commission
14 hours ago · 01/13/26 introduced in House to Committee on Committees (H)
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.