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(Revised November 2005)
Contribution to Capital
Distinguishes and explains the basic rules associated with two types of contributions to capital: (1) transfers of property by a government to a company to entice it to take some action such as relocate a plant, and (2) transfers of property to a corporation by existing shareholders without adequate documentation such as the issuance of stock certificates.
Public Administration Industry;
Reiling, Henry B., and Mark Pollard. "Contribution to Capital." Harvard Business School Background Note 299-040, December 1998. (Revised November 2005.)