With no explanation, chose the best option from "A", "B", "C" or "D". to a transfer of tangible personal property: (iv) to a limited liability company only as a capital contribution or in consideration for an interest in the limited liability company."); Mo. Ann. Stat. § 144.011(4) (West 2010) (sales and use tax provision declaring that "the definition of 'retail sale' or 'sale at retail' shall not be construed to include ... [the transfer of tangible personal property to a corporation by a shareholder as a contribution to the capital of the transferee corporation"); see also Mo. Ann. Stat. § 144.617(4) (West 2010) (denoting "[the transfer of tangible personal property to a corporation by a shareholder as a contribution to the capital of the transferee corporation" as one exemption to the sales and use tax); N , 605 N.W.2d 283, 292 (Wis.Ct.App.1999) (<HOLDING>). But see Mandell v. Gavin, 262 Conn. 659, 816

A: holding transfer of legal title to property as a capital contribution to llc was in exchange for valuable consideration and constituted a sale of the property
B: holding that transfer of property to llc involved no consideration for state conveyance tax purposes because it was a unilateral act and not the result of a bargainedfor exchange
C: holding transfer of capital accounts from a limited partnership to a llc was valuable consideration for purposes of imposing state real estate transfer fee because the members received new rights and privileges
D: holding that it is not a collusive transaction when valuable consideration is paid to transfer a debt to a bona fide purchaser even if the transfer was for the purpose of invoking diversity jurisdiction
C.