Examlex
The use of § 351 is not limited to the initial formation of a corporation, and it can apply to later transfers as well.
Prenatal Development
The process of growth and development within the womb from conception until birth.
Germinal
Relating to the earliest phase of embryonic development, in the first two weeks post-conception when the zygote begins to divide and grow.
Zygote
A fertilized egg cell that results from the union of a female gamete (egg, or ovum) with a male gamete (sperm).
Embryo
The early developmental stage of an organism, following fertilization and preceding fetal development.
Q7: A C corporation with taxable income of
Q19: The accrual method generally is required for
Q19: Ken and Lars formed the equal KL
Q21: A positive § 481 adjustment from a
Q28: Generally, an advantage to using the cash
Q58: Matt, the sole shareholder of Pastel Corporation
Q82: Economic risk of loss<br>A)Adjusted basis of each
Q106: If both §§ 357(b) and (c) apply
Q172: Organizational costs<br>A)Adjusted basis of each partnership asset.<br>B)Operating
Q210: The amount of a partnership's income and