Capital contribution

Definition - Noun
: a contribution of funds or property to the capital of a business by a partner, owner, or shareholder
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.

Based on Merriam-Webster's Dictionary of Law ©2001.
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Published under license with Merriam-Webster, Incorporated.
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slight negligence

failure to exercise the great degree of care typical of an extraordinarily prudent person

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