26 USC Subtitle A, CHAPTER 1, Subchapter C, PART III, Subpart A: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter C, PART III, Subpart A: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter C-Corporate Distributions and AdjustmentsPART III-CORPORATE ORGANIZATIONS AND REORGANIZATIONSSubpart A-Corporate Organizations

Subpart A-Corporate Organizations

Sec.
351.
Transfer to corporation controlled by transferor.