11. If there is a balance in the excess loss account when a subsidiarys stock is sold, the balance generally is recognized as ____________________ gain/income.

12. Shareholders owning a(n) ____________________ of shares (voting and nonvoting) may ____________________ revoke an S election.

13. The acquiring corporation in a Type G reorganization must reduce the tax attributes carried over to it to the extent of the ____________________ relief.

14. An S corporation is limited to a theoretical maximum of ____________________ shareholders.

15. A parent-subsidiary controlled group exists where there is ____________________ percent ownership of all of the affiliates within the group, and there is an identifiable ____________________ corporation.