C corporation property contribution 0. Section 351하기 2가지 조건을 충족한다면 gain/loss는 인식되지 않는다. (Section 351)1) Property만 contribution 한 경우: Property is transferred to a corporation solely for stocks2) 80% 이상의 voting power을 갖는경우: stock possessing at least 80 percent of the totalSection 351(a) provides that no gain or loss shall be recognized if property is transferred to a corporation by one or more per..
