26 USC 351
§ 351 - Transfer to corporation controlled by transferor
- § 351 - Transfer to corporation controlled by transferor
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2005 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1999 Amendment
- Effective Date of 1998 Amendments
- Effective Date of 1997 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1982 Amendment
- Effective Date of 1980 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1966 Amendment
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