For § 351 purposes, stock rights and stock warrants are included in the definition of "stock."

Name: For § 351 purposes, stock rights and stock warrants are included in the definition of "stock."
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Stock rights and stock warrants are generally not considered "stock" for the purposes of § 351, which pertains to the non-recognition of gain or loss on the transfer of property to a corporation in exchange for stock.

For § 351 Purposes, Stock Rights and Stock Warrants Are