26 U.S. Code § 367 - Foreign corporations | U.S. Code | US Law …
https://www.law.cornell.edu/uscode/text/26/367
WEB26 U.S. Code § 367 - Foreign corporations. If, in connection with any exchange described in section 332, 351, 354, 356, or 361, a United States person transfers property to a foreign corporation, such foreign corporation shall not, for purposes of determining the extent to which gain shall be recognized on such transfer, be considered to be a ...
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