U.S. Code
Regulations
Constitution
Journal
Apps
U.S. Code
U.S. Code
Regulations
menu
U.S. Code
All Titles
title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter C
Corporate Distributions and Adjustments
part III
CORPORATE ORGANIZATIONS AND REORGANIZATIONS
subpart A
Corporate Organizations
Subpart A. Corporate Organizations
§ 351
- Transfer to corporation controlled by transferor