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Roberta transfers property with a tax basis of $406 and a fair market value of $598 to a corporation in exchange for stock with a fair market value of $345 in a transaction that qualifies for deferral under section 351. The corporation assumed a liability of $253 on the property transferred. What is the amount realized by Roberta in the exchange?
Patient's Chart
A medical record containing a comprehensive history of a patient's medical information and treatment.
Human Resources
A department within organizations that focuses on employee recruitment, management, and provides guidance for people who work in an organization.
Personnel Management
The administrative discipline of hiring and developing employees so that they become more valuable to the organization.
Medical Group
An organized group of medical professionals who practice medicine together and share facilities and administrative supports.
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