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14. If a distribution occurs within ________ years of the contribution date, in a nonliquidating distribution that does not qualify for Sec. 751 treatment, the distribution event may trigger a precontribution gain or loss.

A) three

B) five

C) seven

D) unlimited

16. The Internal Revenue Code includes which of the following assets in the definition of Sec. 751 properties?

A) cash

B) capital assets

C) Sec. 1231 assets

D) inventory, which is substantially appreciated