A shareholder transfers a capital asset to Red Corporation for its stock. If the transfer qualifies under § 351, Red's holding period for the asset begins on the day of the exchange

a. True
b. False
Indicate whether the statement is true or false

False
RATIONALE: A transferee corporation's holding period for property acquired in a § 351 transfer is that of the transferor-shareholder, regardless of the character of the property.

Business

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A forum-selection clause designates which nation's court has jurisdiction to hear a case arising out of a contract

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David Ricardo's theory of comparative advantage was the first to explain why unrestricted free trade is beneficial to a country

Indicate whether the statement is true or false.

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