=+f. If capital stock is issued nominally for the acquisition of property and it appears that at about the same time, and pursuant to a previous agree-

ment or understanding, some portion of the stock so issued is donated lo the corporation, it is not permissible to treat the par value of the stock nominally issued for the property as the cost of that property. If stock so donated is subsequently sold, it is not permissible to treat the proceeds as a credit to surplus of the corporation.