Tax Charts - §351 Exchanges

Treas. Reg. §1.351-1(a)(2), Example 1 (Section 351 Exchange With New Corporation) Treas. Reg. §1.351-1(a)(2), Example 2 (78% is Insufficient to Qualify Under Section 351) Treas. Reg. §1.351-1(a)(2), Example 3 (80% Threshold Includes Stock Received for Services) Treas. Reg. §1.351-1(b)(2), Example 1 (Section 351 Exchange With Constructive Transfer) Treas. Reg. §1.351-1(b)(2), Example 2 (Stock in Exchange For Services) Treas. Reg. §1.351-1(c)(7), Example 1 (No Investment Company Under Section 351(e)(1) — De Minimis Diversification) Treas. Reg. §1.351-1(c)(7), Example 2 (Investment Co. Under Section 351(e)(1) Due to Diversification)