What is the purpose of the clause mentioned in the text? The clause defines the value of the shares subscribed by the partners. The clause establi...

What is the purpose of the clause mentioned in the text?

The clause defines the value of the shares subscribed by the partners.
The clause establishes the formation of a capital reserve.
The clause determines the non-incidence of ITBI on the transfer of assets to the company.
The clause establishes the obligation of the partners to declare the shares subscribed in the income tax return.
a) I and II are correct.
b) II and III are correct.
c) III and IV are correct.
d) I and IV are correct.