Which of the Following Requirements Does Not Have to Be

question 89

Multiple Choice

Which of the following requirements does not have to be met in a §351 transaction?

• A) Each transferor of property must receive stock equal to at least 80 percent of the fair market value of the property transferred.
• B) In the aggregate, the transferors of property to the corporation must collectively control the corporation immediately after the transfers.
• C) Only property transferred to a corporation is eligible for deferral.
• D) All transfers of property to a corporation must be made simultaneously to qualify for deferral.

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Definitions:

Metr/o

A prefix related to measurement or the uterus, depending on context.

Intra-

A prefix meaning "within" or "inside," used to indicate a location or action taking place within a specified area or organ.

Staphylococcus Aureus

A type of bacteria that can cause a range of illnesses, from minor skin infections to life-threatening diseases like pneumonia and meningitis.

Menstruating Women

Women who are currently undergoing the periodic discharge of blood and mucosal tissue from the inner lining of the uterus through the vagina.