03 Jun Requirements for Nonrecognition of Gain (or Loss) on Transfer of Property to a Corporation IRC 351
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in 351, Capital Gain, Capital Loss, Corporation, Like/Kind Exchange, Tax Guidance & Preparation
If property is transferred to a corporation by one or more people solely in exchange for stock in the corporation and immediately after the exchange the person or people engaged in the exchange are in control of the corporation then generally speaking subject of course...