In a § 351 transfer, stock includes all of the following except

Name: In a § 351 transfer, stock includes all of the following except
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In a § 351 transfer, "stock" generally refers to shares that represent ownership in a corporation, including preferred, preferred and nonvoting, and nonparticipating stock. However, "stock rights and warrants" are not considered stock for the purposes of a § 351 transfer; instead, they are options to buy stock at a future date.

In a § 351 Transfer, Stock Includes All of the Following