The 351 cj (now referred to as the 351 4v) was rated at 255 hp (190 kw) in 1974 and was only installed in the ford ranchero, ford torino, mercury montego, and mercury cougar.. Section 351 has been described as a deliberate attempt by congress to facilitate the incorporation of ongoing businesses and to eliminate any technical constructions which are economically unsound.
In determining control for purposes of this section, the fact that any corporate transferor distributes part or all of the stock in the corporation which it receives in the exchange to its shareholders shall not be.. Originally produced with a displacement of 221 cu in (3.6 l), it eventually increased to 351 cu in (5.8 l) with a taller deck height, but was most commonly sold (from 1968 to 2001) with a displacement of.