Identify a situation when a corporation can deduct the value of the stock it issues for the

Question:

Identify a situation when a can deduct the value of the stock it issues for the rendition of services. Identify a situation when a deduction is not available?
Corporation
A Corporation is a legal form of business that is separate from its owner. In other words, a corporation is a business or organization formed by a group of people, and its right and liabilities separate from those of the individuals involved. It may...