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Title 26 - Internal Revenue
Subchapter A - INCOME TAX
Part 1 - INCOME TAXES
Supertopic - CORPORATE DISTRIBUTIONS AND ADJUSTMENTS
Topic - Corporate Organizations and Reorganizations
26 CFR Subtopic
26 CFR Subtopic
corporate organizations
June 25, 2020
§
1.351-1
Transfer to corporation controlled by transferor
§
1.351-2
Receipt of property
§
1.351-3
Records to be kept and information to be filed
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