C:7-6 Compare thetax consequencesof ataxable asset

acquisitionand aType C asset-for-stock reorganization,

based on the following factors:

a. Consideration used to effect the transaction.

b. Recognition of gain or loss by the target

corporation on the asset transfer.

c. Basis of property to the acquiring corporation.

d. Recognition of gain or loss when the target

corporation liquidates.

e. Use and/or carryover of the target corporation's

tax attributes