Solutions to Chapter 3 Problems
Start w/ Taxable Income. Income – Gross income. Dividend portfolio – 1.312-6(c) ... Include Tax Exempt Income. 1.312-6(b) Muni bonds, life insurance, fed tax refunds, excludible discharge of indebtedness. ... Proceeds of Sub’s Liquidation- §332(a): No gain/loss shall be recognized on receipt by a “corp” of property distributed in ... ................
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