In determining control for purposes of this section, the fact that any corporate transferor distributes part or all of the stock in the corporation which it receives in the exchange to its shareholders shall not be …

Browse area code 351 phone numbers, prefixes and exchanges. The 351 area code serves Somerville, Boston, Cambridge, Woburn, Norton, covering 8 ZIP codes in 4 counties.

Where is area code 351? Area code 351 is located in northeastern Massachusetts and covers Lowell, Lawrence, Haverhill, and Peabody. It is an overlay for area code 978 and serves the same area.

Aug 18, 2025 · IRC Section 351 allows you to transfer property to a corporation in exchange for stock without recognizing gain or loss immediately. This preserves cash for reinvestment, making it a key …

Sep 19, 2024 · A Section 351 transfer is a provision in the U.S. tax code that allows individuals or entities to transfer property to a corporation without recognizing gain or loss at the time of transfer, as …

"Section 351 has been described as a deliberate attempt by Congress to facilitate the incorporation of ongoing businesses and to eliminate any technical constructions which are economically unsound."

2 days ago · 351 is an area code located in the state of Massachusetts, US. The largest city it serves is Lowell. Find out where 351 area code zone from, which states, counties and cities it covers. Get the …

About area code 351: location, common spam callers, related area codes, and more. Includes 351 reverse phone lookup to identify spam callers.

As used in section 351, the phrase “one or more persons” includes individuals, trusts, estates, partnerships, associations, companies, or corporations (see section 7701 (a) (1)).

Aug 31, 2003 · Find 351 area code details including city, time zone, and map. Lookup area code 351 phone number, name, and location.