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The Basis of Stock Received in a §351 Transaction Is

Question 106

Multiple Choice

The basis of stock received in a §351 transaction is:


A) The adjusted basis of the property contributed.
B) The adjusted basis of the property contributed + shareholder gain - boot received.
C) The adjusted basis of the property contributed - shareholder gain + boot received.
D) The fair market value of the property contributed.
E) The fair market value of the property contributed less any liabilities.

Correct Answer:

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