I own shares as an individual in a closely-held C corp. Can I gift those shares to an S-Corp or single-member LLC of which I am a 100% owner?

“I own shares as an individual in a closely-held C corp. Can I gift those shares to an S-Corp or single-member LLC of which I am a 100% owner?”----->I guess you, as a founder of the S corp, make gifts of stock to yourself, an employee/S/h of the S corp in consideration of services you’ve rendered to the company. You can ‘t make gifts of stock to yourself that are not taxable as compensation because they are gifts directly from you. In the context of an employer and an employee relationship, it is virtually impossible to make a nontaxable “gift” for federal income tax purposes.If you, as a founder, give stock to yourself ,as an employee, in consideration of services rendered to the company, the transaction is treated as if you had transferred the stock to the company, and the company had then issued the stock to the employee triggering income and employment tax withholding.When you gift a stock you are transferring your ownership rights of the stock to the S corp.