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What Is the Impact on a Transferor If a Sec

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What is the impact on a transferor if a Sec. 351 exchange involves the assumption of the shareholder's liabilities by the corporation?


Definitions:

Cirrhosis

A late stage of scarring (fibrosis) of the liver caused by many forms of liver diseases and conditions, such as hepatitis and chronic alcoholism.

Driving Under The Influence

Operating a vehicle after consuming alcohol or drugs to a level that impairs cognitive and motor skills.

Hangover

Unpleasant physical and mental effects that follow the consumption of alcohol, such as headache and nausea.

Illicit Substance

A drug or other substance that is illegal or prohibited by law to use, possess, or distribute.

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