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In order to take advantage of Net Unrealized Appreciation treatment, which of the following requirements must be met? The stock must be held for one

In order to take advantage of Net Unrealized Appreciation treatment, which of the following requirements must be met?

  1. The stock must be held for one year from distribution
  2. The distribution must qualify as a lump-sum distribution
  3. The distribution must not be rolled over into an IRA

1 only

2 and 3

1, 2, and 3

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