CFR›Title 26›Chapter I›Part 1›Subject Group Corporate Organizations ContainsSections 1.351-1–1.351-3CorpusDaily eCFRDisplayed edition2026-05-28Last updated2026-05-28 Sections 1.351-1 § 1.351-1 Transfer to corporation controlled by transferor. 1.351-2 § 1.351-2 Receipt of property. 1.351-3 § 1.351-3 Records to be kept and information to be filed. Previous Cooperatives and Their Patrons Cooperatives and Their Patrons Next Corporations Used To Avoid Income Tax on Shareholders Corporations Used To Avoid Income Tax on Shareholders