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In the formation of a corporation under § 351, the shareholder's basis in the stock received is decreased by loss recognized and boot received.
Social Solidarity Theory
A concept that emphasizes the importance of shared beliefs, values, and norms in maintaining unity and cohesion within a society.
Non-routine Collective Action
Unplanned, spontaneous group actions that arise in response to an immediate event or issue, often characterized by a lack of traditional organization.
Rationalized Resistance
deliberate acts of opposition or protest that are carefully planned and executed with specific goals in mind.
Participant Power
The influence or control exercised by members within a group, organization, or research study, often emphasizing the agency and autonomy of individuals.
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