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stock in Cyan. At the completion of the reorganization, Cyan's assets were worth $900,000, its liabilities were $350,000, and it held an NOL carryover of

stock in Cyan. At the completion of the reorganization, Cyan's assets were worth $900,000, its liabilities were $350,000, and it held an NOL carryover of $207,674. The applicable Federal long-term tax...

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