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In a section 351 transaction, if a shareholder contributes appreciated property to a corporation in which he receives a controlling interest, (and may or may

In a section 351 transaction, if a shareholder contributes appreciated property to a corporation in which he receives a controlling interest, (and may or may not receive "boot") the shareholder will recognize taxable gain:

A. All the time

B. Some of the time

C. None of the time

D. Only when he disposes of his stock in the corporation

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