Property contribution

C corporation property contribution

 

0. Section 351

하기 2가지 조건을 충족한다면 gain/loss는 인식되지 않는다. (Section 351)

1) Property만 contribution 한 경우: Property is transferred to a corporation solely for stocks

2) 80% 이상의 voting power을 갖는경우: stock possessing at least 80 percent of the total

Section 351(a) provides that no gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock in such corporation and immediately after the exchange such person or persons are in control (as defined in § 368(c)) of the corporation. Section 368(c) defines control to mean the ownership of stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80 percent of the total number of shares of all other classes of stock of the corporation. -irs, Section 351.–Transfer to Corporation Controlled by Transferor

 

 

그렇지 않다면 3가지 경우로 나뉘어 처리되고 Gain을 인식하게 된다.

 

 

1. 80% control requirement is not satisfied

Gain realized 금액을 그대로 인식한다.

 

 

 

 

 

 

 

2. 80% control requirement satisfied + Boot other than stock is received

like-kind exchange와 같이 boot금액과 gain realized 금액 중 작은 금액을 Gain으로 인식한다.  

 

 

3. 80% control requirement satisfied + Liability assumed by corporation

liability relieved금액이 Boot를 초과한 경우, 그 초과금액만큼을 gain으로 인식한다.