Deep Dives25 min read
Section 351 Transfer Planning for a Clean Incorporation
A **Section 351 transfer** can defer gain when property is transferred to a corporation solely for stock and the transferor group is in control immediately after the exchange under **26 U.S.C. § 351(a)**. In practice, eligibility turns on structure, sequencing, and records, not just the label on the deal.
section 351tax-free incorporationcontributing property to a corporation+2 more
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