Examlex
When a taxpayer transfers property subject to a mortgage to a controlled corporation in an exchange qualifying under § 351, the transferor shareholder's basis in stock received in the transferee corporation is increased by the amount of the mortgage on the property.
Upstream Promoter Elements
Regions of DNA located before (upstream of) the coding sequence of a gene that help initiate transcription by providing binding sites for RNA polymerase and transcription factors.
Eukaryotes
Organisms whose cells have a nucleus enclosed within a nuclear envelope, making up one of the three recognized domains of life, including plants, animals, fungi, and protists.
Transcription Initiation
The first stage of gene expression in which the enzyme RNA polymerase binds to a promoter region of DNA, starting the process of RNA synthesis.
TATA Box
A DNA sequence found in the promoter region of genes, indicating where transcription begins; crucial for gene expression.
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