In a "C" or acquisitive "D" reorganization, the target corporation is required to recognize gain or loss on all stock, securities, boot, or assets distributed to shareholders.

Question

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In a "C" or acquisitive "D" reorganization, the target corporation generally does not recognize gain or loss on the distribution of stock, securities, boot, or other property to its shareholders as part of the reorganization process.

In a "C" or Acquisitive "D" Reorganization, the Target Corporation