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When a corporation is formed,if the sole shareholder contributes property and receives,in return,stock plus property,the individual will report a taxable gain equal to the FMV of the property received.
Sensory Restriction
The limitation of normal sensory input, such as sight or hearing, which can lead to changes in perception or psychological state.
Cataracts
A common eye condition where the lens becomes progressively opaque, leading to blurred vision and, in severe cases, blindness if left untreated.
Conduction Hearing Loss
A type of hearing impairment where there is a problem transferring sound waves through the outer or middle ear.
Eardrum
The thin layer of tissue that separates the external ear from the middle ear and vibrates in response to sound waves, playing a key role in hearing.
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