Tax-Deferred Transfers of Property to a Corporation
{"Image DocumentName": "Tax-Deferred Transfers of Property to a Corporation", "Image ImageDescription": "Assumption of shareholder liabilities by the corporation. General rule \u2013 a shareholder\u2019s liability attached to property transferred is not treated as boot received. Two exceptions in which liability assumed by the corporation is treated as boot. Tax-avoidance transactions. Liabilities in excess of Basis.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}