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 …
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.
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)).
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's The Difference Between Ford's 351 Cleveland, Windsor, …
Dec 27, 2025 · Ford's 351 Modified engine had a longer deck height. The 351 Cleveland had iron intakes, and the 351 Windsor had forged aluminum pistons.
351 area code — information, time zone, map
4 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 …
Understanding the Distinctions Between Ford’s 351 Engine Variants
Dec 27, 2025 · Understanding the Differences Between Ford’s 351 Cleveland, Windsor, and Modified Engines. Learn their unique features for performance needs & vehicle applications.