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True or False Stock received in exchange for services provided to the corporation in the formation of the corporation can never be counted in determining

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Stock received in exchange for services provided to the corporation in the formation of the corporation can never be counted in determining if the control test is met for 5351 purposes. Stock received in exchange for services provided to the corporation in the formation of the corporation can never be counted in determining if the control test is met for 5351 purposes

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