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Keywords: Section 351
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Journal Articles
An Attempt to Distinguish Between a Section 351 Transfer and a B Reorganization
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The ATA Journal of Legal Tax Research (2018) 16 (1): 17–38.
Published: 01 July 2018
...Doron Narotzki; Melanie G. McCoskey ABSTRACT This paper explores the overlap between Code Section 351 and Code Section 368(a)(1)(B) when a transfer of stock in one corporation for stock in another corporation occurs, detailing the distinction between the two in basis calculations. If Code Section...
