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 …

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 …

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.

"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 …

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 …

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 …

Dec 14, 2025 · Section 351 permits the incorporation of a business or the contribution of capital to an existing corporation without requiring the transferor to pay current taxes. It operates as an …

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 …

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

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 …