Timing of control: A forms NewCo this quarter and initially…

Timing of control: A forms NewCo this quarter and initially owns 100%. Three months later, B contributes appreciated equipment for a 30% interest; A’s ownership falls to 70%. No boot is paid. From B’s standpoint, which statement best describes the §351 outcome?

Two founders organize NewCo to manufacture custom components…

Two founders organize NewCo to manufacture custom components. Founder A contributes equipment (adjusted basis $60; FMV $110) and Founder B contributes $140 in cash. NewCo issues only voting common stock; no boot is paid. Immediately after the exchange, A and B together own 100% of NewCo. Under §351, which outcome is correct for A’s recognition?

Shareholder basis computation at formation: A contributes pr…

Shareholder basis computation at formation: A contributes property (AB $180; FMV $260) to CorpZ. CorpZ assumes a bona fide liability of $40, and A also receives $15 of cash (boot). Assume §351 applies and recognized gain equals the lesser of realized gain and boot. Which expression correctly computes A’s stock basis?