26 USC 351: Transer to Corporation Controlled by Transferor

 

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26 USC 351: Transfer to Corporation Controlled by Transferor

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The paper can be about any topic within Section 351. Some suggestions
are: cases that have decided what qualifies as property, cases that
discuss the 80% control required, transfers for property and services,
or transfers to other corporations. Any of these topics are suitable. It
just needs to be a topic within Section 351.

26 USC 351: Transfer to Corporation Controlled by Transferor

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The references are very specific. References for paper must be reported
court cases. These cases include any case that has a citation to the
United States Tax Court, Federal Supplement, Federal Reporter,
Southwestern Reporter, or any reporter that reports cases heard in state
court OTHER THAN TEXAS. It simply must be a reported case.
Margins are to be 1″, and font must be 12pt Times New Roman. I will be
attaching a short evaluation provided by the teacher.

26 USC 351: Transfer to Corporation Controlled by Transferor

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