Cross references
(1)#
For basis of property acquired by a corporation through a contribution to its capital, see section 362.
(2)#
For special rules in the case of contributions of indebtedness, see section 108(e)(6).
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For basis of property acquired by a corporation through a contribution to its capital, see section 362.
For special rules in the case of contributions of indebtedness, see section 108(e)(6).