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X Corporation Purchased 90 Percent of Y Corporation on February

Question 22

Multiple Choice

X Corporation purchased 90 percent of Y Corporation on February 3 of the current year for $1.2 million and made a § 338 election.The fair market value of Y Corporation's assets is $1.3 million, and its basis is $900,000.Select the correct statement.


A) Y Corporation recognizes neither gain nor loss and increases the basis of its assets to $1.2 million.
B) Y Corporation recognizes $300,000 gain and increases the basis of its assets to $1,333,333.
C) Y Corporation recognizes $400,000 gain and increases the basis of its assets to $1,333,333.
D) None of the above

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