In what way is the nontaxable exchange rule for partnership formations more flexible than the nontaxable exchange

Question:

In what way is the nontaxable exchange rule for formations more flexible than the nontaxable exchange rule for corporate formations?
Partnership
A legal form of business operation between two or more individuals who share management and profits. A Written agreement between two or more individuals who join as partners to form and carry on a for-profit business. Among other things, it states...