Definitions Match the following terms with the appropriate definition. Click on the term in the left column first and then on the correct definition in the right column. Clear Al Under certan crcumstances, these tax rules alow for assignment to one taxpayer the ownership nterest of another taxpayer Disproportionate redemption Sale or exchange treatment is avaiable relative to this type of stock redemption. The shareholder must retire Complete termination redemption al of his or her outstanding shares in the corporation (ignoring family attrbution rules) and cannot hold an interest, other than that of a credtor, for the 10 years folowing the redemption. Sale or exchange treatment is avalable relative to this type of stock redemption. After the exchange, the shareholder owns less than 80 percent of his or her pre-redemption interest in the corporation and only a minority interest in the entty Attribution