Examlex
When consideration is transferred to a corporation in return for stock, the definition of "property" is important because tax deferral treatment of § 351 is available only to taxpayers who transfer property.
Q2: Last year, Crow Corporation acquired land in
Q22: The accumulated earnings and personal holding company
Q27: Tomas owns a sole proprietorship, and Lucy
Q33: If there is sufficient E & P,
Q43: Jake, the sole shareholder of Peach Corporation
Q58: Under Federal tax law, a bias for
Q71: Longer class lives for depreciable property and
Q81: Acquiring Corporation transfers $1 million of its
Q82: As of January 1, Cassowary Corporation has
Q113: Brown Corporation purchased 85% of the stock