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Arielle Owns 100% of the Stock of Heather Corporation

Question 3

Multiple Choice

Arielle owns 100% of the stock of Heather Corporation.In the current year Arielle transfers an installment obligation, tax basis of $40,000 and fair market value of $100,000, for additional stock in Heather worth $100,000.


A) Arielle recognizes no taxable gain on the transfer.
B) Arielle has a taxable gain of $60,000.
C) Arielle has a taxable gain of $100,000.
D) Arielle has a basis of $100,000 in the additional stock she received in Heather Corporation.
E) None of the above.

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