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In order for the Sec.351 nonrecognition rules to apply,the transferor-shareholders in aggregate must control the transferee corporation by owning more than 50% of its stock immediately after the exchange.
Behavior-Reinforcer Belief
The belief or expectancy that a particular behavior will lead to a specific reinforcing consequence.
Expectations
Beliefs or anticipations about the future, which can influence people's behavior and decision-making processes.
Means-End-Readiness
A cognitive strategy where individuals identify and utilize the necessary means to achieve a desired end or goal.
Learned Helplessness
A condition in which a person suffers from a sense of powerlessness, arising from a traumatic event or persistent failure to succeed.
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