Examlex
In a § 351 transaction, if a transferor receives consideration other than stock, the transaction can be taxable.
Market Value Method
An accounting method that values assets or securities at their current market prices rather than at historical costs or book values.
Book Value Method
An accounting technique where assets are valued in the balance sheet at their original cost minus any accumulated depreciation.
Stockholder's Equity
The residual interest in the assets of the corporation after deducting liabilities, representing the ownership interest of shareholders.
Non-interest-bearing Note
A financial instrument or loan that does not accrue interest over its life, meaning the borrower repays only the principal amount.
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