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Basis of appreciated property transferred minus boot received (including liabilities transferred) plus gain recognized
equals basis of stock received in a § 351 transfer.
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Distributive Justice
Fairness in the way resources and rewards are distributed among members of a group or organization.
Ethical Violation
An action that contravenes accepted moral norms, values, or standards within a societal or professional context.
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The liberties and entitlements considered essential to individuals, often protected by law and societal norms.
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