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Arnold Sells a Parcel of Investment Real Estate to Oswald

Question 108

Multiple Choice

Arnold sells a parcel of investment real estate to Oswald for $600,000 in 2013.Arnold will receive $200,000 annually,plus interest at 8%,from 2014 through 2016.Arnold will recognize no gross income on this sale in 2013.Which of the following determines this treatment?


A) Administrative Convenience Concept
B) All-inclusive Income Concept.
C) Ability-To-Pay Concept.
D) Claim of Right Doctrine.
E) Wherewithal -to-Pay Concept.

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