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1. What is the general tax treatment to the corporation and its shareholders in a complete liquidation under Section 331? 2.What are the key issues

1. What is the general tax treatment to the corporation and its shareholders in a complete liquidation under Section 331?

2.What are the key issues associated with a parent-subsidiary liquidation under Section 332?

3.What is the meaning of the term stock redemption and what are the key tax issues associated with one?

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