Section 351 Applies to an Exchange If the Contributing Shareholders

question 27

True/False

Section 351 applies to an exchange if the contributing shareholders own more than 50% of a corporation's stock after the transfer.

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Definitions:

Secondary Diagnosis

Diagnosis other than the primary diagnosis for other conditions that are also affecting the patient at the time of the visit.

Primary Diagnosis

The main medical diagnosis determined after evaluation, representing the most serious or significant condition that prompted the medical encounter.

ICD-10

The International Classification of Diseases, 10th Revision, a medical classification list by the World Health Organization, which codes for diseases, signs and symptoms, abnormal findings, and external causes of injury or diseases.

ICD-9

The International Classification of Diseases, Ninth Revision (ICD-9) is a set of codes used to classify diseases and a wide variety of symptoms, injuries, and causes of death, facilitating uniform data collection and reporting.