Business Research Ethics Unethical business research happens more often than we think. At times the evidence is clearly there or on the fence. Researchers conclude studies for companies‚ to find results or outcomes‚ and report the results to management for a sound decision. However‚ the problem is some studies or researchers may be basis‚ but mainly ethics is the issue. My paper is about Bayer the maker of Yasmin and Yaz birth control pills. With all pharmaceutical products‚ there are side effects
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1. The definition of property as it relates to a section 351 transaction includes money. (TRUE) 2. A taxpayer always will have a tax basis in boot received in a section 351 transaction equal to its fair market value. (TRUE) 3. Mandel transferred property to his new corporation in a section 351 transaction. One of the properties transferred was land with a fair market value of $200‚000 and a tax basis of $250‚000. The corporation will always take a tax basis in the land of $200‚000 to prevent the
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Links: - Hotărârea Guvernului nr. 1308 din 11/20/2002 privind aprobarea Normelor metodologice pentru aplicarea Legii 365/2002 privind comerţul electronic - Legea privind clauzele abuzive încheiate între comercianţi şi consumatori‚ nr
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Question 14-4 Internal Revenue Code Section 351 permits shareholders of a corporation to defer recognition of a gain or loss on the transfer of assets to the corporation. The transfer of property may be made when a new corporation is formed or may reflect additional capital contributions to an existing corporation. Without Section 351‚ a sole proprietorship or a partnership would have difficulty adopting the corporate form of organization for legal and/or tax purposes because the transfer of appreciated
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Case 20: Aurora Textile Company Summary: In early 2003‚ Michael‚ CFO of Aurora Textile Company‚ is deciding whether or not to install a new machine called Zinser 351 in order to save the declined sales and increase its competitive force. In deciding whether or not to invest Zinser 351‚ it is important to get the NPV and the payback period. To get the NPV and the payback period‚ we firstly need to forecast the future cash flows that the new machine will generate. We found the ten-year NPV to be
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Memorandum-to-the-File Re: Contingent Liabilities in a Section 351 Transfer Case Facts: An accrual basis taxpayer Charles Cho engages in a Section 351 transaction with the newly-formed Patten Corporation. In the transaction‚ Cho transferred his gas station to Patten‚ in exchange for the stock of Patten and assumption of the contingent environmental liabilities. The land underneath the gas station has potential environmental problems but Cho did not take any remediation to fix environmental problems
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Should Aurora Textile Company install the Zinser 351 to replace its older-generation machine? The Zinser 351 Advantages: Produce a finer-quality yarn Increase efficiency Greater reliability Disadvantages: Lower sales volume Higher cost of customer returns Alternatives Comparison Existing Spinning Machine Book Value: $2 million Salvage Value: $500‚000 No market value in 4 years (fully depreciated) Estimated 10 years of operation left Zinser 351 Capitalized cost: $8.25 million Estimated future
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points of other students that have approximately the same melting points. a) Mixed melting point of # 401 and # 444 = 130-132 °C b) Mixed melting point of # 401 and # 275 = 132 °C c) Mixed melting point of # 401 and # 351 = 124-133 °C d) Mixed melting point of # 275 and # 351 = 121-124 °C Since the mixed melting points were performed between 401 and 275‚ 401
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1. Sadie incorporates her sole proprietorship with assets having a fair market value of $80‚000 and an adjusted basis of $100‚000. Even though § 351 applies‚ Sadie may recognize her realized loss of $20‚000. F True False 2. For § 351 purposes‚ stock warrants are included in the definition of "stock." F True False 3. In order to retain the services of Paige‚ a key employee in Byron’s sole proprietorship‚ Byron contracts
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) Another consequence is the assets of the business are distributed to the partners who then have to contribute these assets to the corporation in a nontaxable exchange of stock. C 2-54 1 Does the transaction satisfy the requirements of Sec. 351? Sec 351 is satisfied because the requirements are met with Transferors Alice‚ Bob and Carla owning 88.2% of the Bear Stock (750/850 = 0.882) 2 What are the amount and character of the gains or losses recognized by Alice‚ Bob‚ Carla‚ Dick‚ and Bear? A)
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