One of the tenets of U.S. tax policy is to encourage business development. Which Code section does not support this tenet?

Section 351, which allows entities to incorporate tax-free Section 1031, which allows the exchange of stock of one corporation for stock of another Section 368, which allows for tax-favorable corporate restructuring through mergers and acquisitions Section 381, which allows the target corporation's tax benefits to carryover to the successor corporation None of the above