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In a § 351 transfer to a controlled corporation, the corporation's basis for the property it receives is the shareholder's basis increased by any boot given by the corporation.
Steel Wool Pad
A bundle of fine, sharp steel filaments used for cleaning, polishing, and refining surfaces.
Disinfectant Solutions
Chemical substances used to eliminate or reduce harmful microorganisms on surfaces, in liquids, or in air, ensuring hygiene and preventing the spread of infections.
Immersion
involves deeply engaging or involving oneself in a particular activity or subject.
Alcohol
A volatile, flammable, colorless liquid that is the principal ingredient of alcoholic beverages, also used as a solvent and in thermometers.
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