abthtre 10 sintin 1 misci for Section 303 Stock Redemption treatment. The estate sells the Land six (6) months later for 5350,000 . As a result, the Gain Recognized by the estate in is a $300,000. 5.50,000 $350,000. abthtre 10 sintin 1 misci for Section 303 Stock Redemption treatment. The estate sells the Land six (6) months later for 5350,000 . As a result, the Gain Recognized by the estate in is a $300,000. 5.50,000 $350,000