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In Comparing Regular (C)corporations with Individuals,which of the Following,if Any,relate

Question 84

Multiple Choice

In comparing regular (C) corporations with individuals,which of the following,if any,relate only to (C) corporations?


A) A net short-term capital gain is taxed as ordinary income.
B) An election can be made to defer recognition of gain on an involuntary conversion under § 1033.
C) The carryover period for excess capital losses is five years.
D) Excess capital losses cannot be carried back.
E) None of the above.

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