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Generally, distributions from a retirement plan are subject to income tax as ordinary income. Which of the following tax treatments is not an exception to

Generally, distributions from a retirement plan are subject to income tax as ordinary income. Which of the following tax treatments is not an exception to ordinary income on a distribution from a qualified plan?

a. 401(K) loan

b. non-recognition of gain treatment

c. IRA rollovers

d. net unrealized appreciation

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