C371

C371 is a designation that can refer to several different entities, most notably a specific strain of yeast and a component within the United States Internal Revenue Code.

In the field of microbiology, C371 is a well-characterized strain of *Saccharomyces cerevisiae*, commonly known as brewer's yeast. This strain is frequently used in research settings for its genetic stability and well-understood metabolic pathways. Scientists utilize C371 for studies related to fermentation, gene expression, and the development of new biotechnological applications. Its specific genetic makeup and growth characteristics make it a reliable model organism for various experimental procedures.

Within the United States tax system, C371 refers to a specific section of the Internal Revenue Code. While the exact wording and implications of IRC Section 371 can be complex and subject to interpretation, it generally pertains to certain exchanges of property in corporate reorganizations. These provisions can allow for tax-free or tax-deferred treatment of specific corporate transactions under certain conditions, aiming to facilitate business restructuring without immediate tax penalties. The precise application and consequences of C371 are highly dependent on the specific details of the corporate transaction and current tax law.

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