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1.Mitchell y Powell forman Green Corporation. Mitchell transfiere la propiedad (sobre la base de $105 000 y el valor justo de mercado de $90 000)
1.Mitchell y Powell forman Green Corporation. Mitchell transfiere la propiedad (sobre la base de $105 000 y el valor justo de mercado de $90 000) mientras que Powell transfiere la tierra (sobre la base de $8 000 y el valor justo de mercado de $75 000) y $15 000 en efectivo. Cada uno recibe el 50% de Green Corporation
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