Do you have a question regarding such a transfer? You really should seek professional guidance.
Regardless, Section 351(a) of the Internal Revenue Code provides that no gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock in such corporation and immediately after the exchange such person or persons are in control (as defined in § 368(c)) of the corporation.
See https://www.irs.gov/pub/irs-drop/rr-03-51.pdf
