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IRC Section 351

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How many distinct steps or requirements are contained in the language of IRC Section 351 (a) for non-recognition treatment, and what are they?

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Solution Summary

This solution defines and explains each section of IRC 351(a). This section deals with non-recognition treatment. IRC citations are provided to applicable sections.

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-- How many distinct steps or requirements are contained in the language of IRC §351(a) for non-recognition treatment, and what are they?

Generally, three distinct steps are recognized for Section 351 transactions, with an ...

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