Corporation and the Federal Income Tax: Transfers to a Controlled Corporation

Authors

Boris I. Bittker, Yale University

Publication Title

Washington University Law Quarterly

Abstract

This Article will deal with transfers under section 351. This section is of particular importance when individual proprietorships and partnerships are incorporated. It also embraces the transfer of property to a previously organized corporation by its controlling shareholders.

Recommended Citation

Boris I. Bittker, Corporation and the Federal Income Tax: Transfers to a Controlled Corporation, 1959 Wash. U. L. Q. 1 (1959).
Available at: https://openscholarship.wustl.edu/law_lawreview/vol1959/iss1/1