An individual shareholder may always receive sale treatment on a corporate redemption if the shareholder has all of his or her stock redeemed and no related parties own any of the same corporation's stock.

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An individual shareholder who has all of their stock redeemed and no related parties own any of the same corporation's stock may always receive sale treatment on a corporate redemption. This means they are treated as if they sold their stock for tax purposes, which can result in lower taxes compared to other types of treatment.

An Individual Shareholder May Always Receive Sale Treatment on a Corporate