stock basis adjustment → Term → Unfounding

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capital account tracking liquidation preference waterfall double taxation

Reconciling Section 351 Carryover Basis With Commercial Valuation Spreads

Section 351 preserves historical tax basis in corporate assets, creating built-in tax liabilities that dilute cash equity lacking contractual adjustment terms.

stock basis adjustment

Reconciling Section 351 Carryover Basis With Commercial Valuation Spreads

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