Question

What is the control requirement of § 351? Describe the effect of the following in satisfying this requirement:
a. A shareholder renders only services to the corporation for stock.
b. A shareholder renders services and transfers property to the corporation for stock.
c. A shareholder has only momentary control after the transfer.
d. A long period of time elapses between the transfers of property by different shareholders


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  • CreatedSeptember 09, 2015
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