capital contribution

capital contribution
Cash, property, or services contributed by partners to partnership. Various means by which a shareholder makes additional funds available to the corporation (i.e., placed at the risk of the business) without the receipt of additional stock. Such contributions are added to the basis of the shareholder's existing stock investment and do not generate income to the corporation. I.R.C. No. 118

Black's law dictionary. . 1990.

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