Internal Revenue Code · Title 26
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No account needed. Current through Pub. L. 119-100.
From § 351 · Transfer to corporation controlled by transferorRead § 351
(a) General rule
No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock in such corporation and immediately after the exchange such person or persons are in control (as defined in section ) of the corporation.