A completed gift requires intent to make a gift and actual or constructive delivery sufficient to divest the giver of all dominion and invest the recipient therewith. The transfer of the registration of stock ownership on the books of the corporation

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1. A completed gift requires intent to make a gift and actual or constructive delivery sufficient to divest the giver of all dominion and invest the recipient therewith. The transfer of the registration of stock ownership on the books of the corporation