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To Be Considered a Section 1202 Gain, the Stock Being

Question 600

Multiple Choice

To be considered a Section 1202 gain, the stock being sold must meet all of the following characteristics except


A) at least 50% of the value of the corporation's assets must be used in the active conduct of one or more qualified trades or businesses.
B) the stock must be held more than five years.
C) the stock must be issued after August 10, 1993.
D) the corporation which issued the stock must be a C corporation.

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