個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Contribution to Capital
內容大綱
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.