1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle A - Income Taxes
  4. Chapter 1 - NORMAL TAXES AND SURTAXES
  5. Subchapter C - Corporate Distributions and Adjustments
  6. Part III - CORPORATE ORGANIZATIONS AND REORGANIZATIONS
  7. 26 USC Subpart A
26 USC Subpart A
Corporate Organizations
October 30, 2020
§
351
Transfer to corporation controlled by transferor
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Subpart B Effects on Shareholders and Security Holders

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