Summary- The provisions contained in IRC Sec 357 really should be diligently examined so the non-taxable status from the transfer of liabilities to your controlled Company designed beneath Sec 351 won't be jeopardized. According to Sec 351, a transfer of assets to a company in Trade for shares will not trigger the recognition of any get or reduction supplied the receiver in the shares will quickly gain control of the Company.
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For anyone who is owning problems observing or completing this challenge, this page may assistance. For those who continue on to expertise concerns, you are able to Get in touch with JSTOR support.
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