For Transfers Falling Under § 351, What Are the Holding

question 48

Essay

For transfers falling under § 351, what are the holding period rules for stock received by the shareholder and for the assets transferred to the corporation?

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Definitions:

Expressive Needs

Emotional or social needs that involve seeking emotional support, love, belonging, and self-expression.

Instrumental Needs

Emotionally neutral, task-oriented (goal-oriented) needs.

Secondary Groups

Groups characterized by impersonal, formal, and business-like relationships, often temporary and based on a specific purpose or goal.

Groupthink

The tendency for group members to reach a consensus at all costs.