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Because boot is generated under § 357(b) (i.e., the liability is not supported by a bona fide business purpose), the transferor shareholder will always have to recognize gain.
Women's Earnings
Refers to the income women receive from work, which historically and currently often demonstrates a gap compared to men's earnings for similar roles or hours worked.
1970
Denotes the year notable for various significant global and national events, including the continuation of the Vietnam War and the Environmental movement leading to the first Earth Day.
2000
The year notable for marking the beginning of a new millennium and the controversial U.S. presidential election between George W. Bush and Al Gore.
In Loco Parentis
A legal doctrine meaning "in the place of a parent," referring to the authority of an institution or individual to take on some of the functions and responsibilities of a parent.
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