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Transfers to Controlled Corporations:.

In General and Transfers to Controlled Corporations: Related Problems are both part of Tax Management Inc.'s (Washington, D.C.) Tax Management U.S. Income Series." In General (#758) discusses the tax considerations of transferring property to corporations controlled by the transferors. It analyzes the tax effects of: a transferor's receipt of property in addition to the stock of the transferee; the transferor's provision of services in return for such stock; the transferee ' s assumption of the transferor's liabilities; and, the determination of the basis and holding period for stock or property received by either party. Related Problems (#759) discusses the relationship between Sec. 351 and other provisions of the Code. Editorial: compares various methods of transferring property to a controlled corporation; describes the effects and problems arising from the incorporation of a sole proprietorship, partnership or LLC; shows the problems related to a Sec. 351 transaction involving foreign transferees, investment companies and bank holding companies; and, looks at the recordkeeping, filing, and ruling request requirements of a Sec. 351 transaction. Each of the two volumes costs $125.
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Publication:Legal Publisher
Geographic Code:1USA
Date:Jan 31, 1998
Words:178
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