Question: To meet the control test under 3 5 1 , taxpayers transferring property to a corporation must in aggregate own 8 0 percent or more

To meet the control test under 351, taxpayers transferring property to a corporation must in aggregate own 80 percent or more of the corporation's voting stock and 80 percent of each class of nonvoting stock after the transfer.
To meet the control test under 351, taxpayers transferring property to a corporation must in aggregate own 80 percent or more of the corporation's voting stock and 80 percent of each class of nonvoting stock after the transfer.
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