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dividend or the year Bronze Corporation and has net operating i a S's dividendsrecervenmayCopperelaim ifit owns l00%of Bronze income of 000. What stock (as Copper

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dividend or the year Bronze Corporation and has net operating i a S's dividendsrecervenmayCopperelaim ifit owns l00%of Bronze income of 000. What stock (as Copper C wexd deduction is not limited by its taxable income)? $140,000 c. $160,000 d. $200,000 oo market value of $22,500) for 1244 stock. Kristen's basis in the Pheasant who is single, owned the stock as an investment. Kristen's loss is: Pheasant Corporation was formed under 351, Kristen transferred property (basis of $26,000 and fair stock is $26,000. Three value years later, Pheasant Corporation goes bankrupt and its stock becomes a. $26,000 capital. b $22,500 ordinary and $3,500 capital. $3,500 ordinary and $22,500 capital. d. $26,000 ordinary c. None of the above 6. Joe and Wilson form Rock Corporation. Joe tra nsfers equipment worth $950,000 (basis of $200,000) and cash of$50,000 to Rock Corporation for 50% of its stock. transfers a Wilson buiding and land worth $1,050,000 (basis of$400,000) for 50% of Rock's stock and S50 000 cash. a. Joe recognizes no gain; Wilson recognizes a gain of $50,000. b. Joe recognizes a gain of $50,000; Wilson recognizes no gain. Neither Joe nor Wilson recognizes gain. d. Joe e. c. recognizes a gain of $750,000; Wilson recognizes a gain of $650,000. None of the above. David transferred land worth $200,000, with a tax basis of $40,000, to Short Corporation, arn existing entity, for 100 shares of its stock. Short Corporation already had two other shareholder Shag and Kareem, each of whom held 100 shares. With respect to the transfer: David has no recognized gain. b. a. Short Corporation has a basis of $160,000 in the land. c. David has a basis of $200,000 in his 100 shares in Short Corporation. d. David has a basis of $40,000 in his 100 shares in Short Corporation. e. None of the above

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