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  • 26 U. S. Code § 351 - Transfer to corporation controlled by transferor
    No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock in such corporation and immediately after the exchange such person or persons are in control (as defined in section 368 (c)) of the corporation no loss to such recipient shall be recognized
  • 351 Area Code - Location map, time zone, and phone lookup
    Lookup area code 351 details: major cities and timezone View the 351 area code map in Massachusetts Find the name of any phone number in area code 351
  • What is a Section 351 Transfer? - 1031 Exchange Marketplace
    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 recognizing a gain or loss
  • Microsoft Word - RR-03-51. doc
    Section 351(a) provides that no gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock in such corporation and immediately after the exchange such person or persons are in control (as defined in § 368(c)) of the corporation
  • 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
  • IRC Section 351: Tax-Free Transfers of Property to a Corporation
    IRC Section 351 provides a significant benefit by allowing certain property transfers to a corporation to occur without immediate tax consequences This provision facilitates a smoother transition of assets into corporate form while deferring potential tax liabilities
  • 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
  • SECTION 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 . . .
    Section 351 of the Internal Revenue Code (IRC) provides a tax benefit for certain transfers of property to a corporation When property is transferred to a corporation in exchange for stock, Section 351 allows the transaction to be treated as tax-free under specific conditions
  • Sec. 351 Control Requirement: Opportunities and Pitfalls
    Sec 351 allows a tax-free incorporation transfer if certain requirements are met, including that the property must be transferred to a corporation by one or more persons in exchange for stock in the corporation, and, immediately after the exchange, the transferor (s) is (are) in control (as defined in Sec 368 (c)) of the corporation





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