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A Transferor Who Receives Stock for Both Property and Services

question 12

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A transferor who receives stock for both property and services may not be included in the control group in determining whether an exchange meets the requirements of § 351.


Definitions:

Subtypes

Categories that people use for individuals who do not fit a general stereotype.

Stereotypes

Widely held but fixed and oversimplified images or ideas of a particular type of person or thing, often based on limited information.

Discrimination

Unequal treatment of different people based on the groups or categories to which they belong.

Native Americans

Indigenous peoples of the United States, including both Native American tribes and Alaska Natives.

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