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What is a shareholders basis in S corporation stock received for services rendered? a. the annualized average value of fair market value of the corporations

What is a shareholders basis in S corporation stock received for services rendered? a. the annualized average value of fair market value of the corporations stock over the preceding 12 month period b. the comparable rate for those types of services as determined by the Bureau of Labor Statistics c. the fair market value of the S corporation stock at the time of transfer d. the value of services tendered

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