Corporation and the Federal Income Tax: Transfers to a Controlled Corporation

Boris I. Bittker
This Article will deal with transfers under section 351. This section is of particular importance when individual proprietorships and partnerships are incorporated. It also embraces the transfer of property to a previously organized corporation by its controlling shareholders.

Process of Analyzing Choice of Law Problems

Charles D. Kelso
Just as lawyers develop mental check lists for typical matters of significance in personal injury cases, divorces, wills, etc., so should they prepare to spot the most important choice of law problems. This project deserves high priority in any lawyer’s list of “should do’s” since the check list could be used in almost every case. One purpose of this Article is to suggest its major components.