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capital contribution

 - 1 dictionary result
Legal Dictionary

Main Entry: capital contribution
Function: noun
: a contribution of funds or property to the capital of a business by a partner, owner, or shareholder
NOTE: Under the Internal Revenue Code, a capital contribution is generally excluded from a company's gross income, unless it is a loan from a shareholder that the company is released from repaying.
Merriam-Webster's Dictionary of Law, © 1996 Merriam-Webster, Inc.
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