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28. A liquidation must be reported to the Internal Revenue Service on Form 966 A within 60 days of the adoption of a plan of

28. A liquidation must be reported to the Internal Revenue Service on Form 966

A within 60 days of the adoption of a plan of liquidation.

B) that is filed with the national IRS office.

C) whether the shareholders' realized gain is recognized or not.

D) by the shareholders.

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