Examlex
In order for the Sec.351 nonrecognition rules to apply,the transferor-shareholders in aggregate must control the transferee corporation by owning more than 50% of its stock immediately after the exchange.
Female Infertility
A condition in women characterized by the inability to conceive after at least one year of unprotected sexual intercourse.
Abnormal Ova
Eggs (ova) produced by the ovaries that have genetic or structural abnormalities affecting fertility or development.
Cervix
The narrow passage forming the lower end of the uterus, connecting it to the vagina, and playing a crucial role in childbirth and menstrual flow.
Post-formal
Relating to or denoting cognitive development stages in adults beyond formal operational thought, including complex decision-making and understanding of paradoxes.
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