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title 26
Internal Revenue
chapter I-i4
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 10
corporate organizations
Subjgrp 10. corporate organizations
§ 1.351-1 - Transfer to corporation controlled by transferor.
§ 1.351-2 - Receipt of property.
§ 1.351-3 - Records to be kept and information to be filed.