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An example: Tom begins a business and puts in $1,000 from his personal checking account and a laptop computer valued at $1,000. This $2,000 amount is a capital contribution since Tom has contributed capital in the form of cash and property to the business. Deloitte’s International Tax professionals help multinational companies reduce taxes on earnings, enhance margins, and grow their businesses through compliance and advisory services. Services. What''s New. US business impact of COVID-19. Restart and recover with confidence. Register for Dbriefs webcasts