Option #2: Capital Gains and Losses for C Corporations
How is the transfer of liabilities in a property transaction generally treated for tax purposes? How is a transfer of liabilities generally treated in a § 351 transaction? What exceptions could arise to this usual treatment in a § 351 setting?
Your assignment should be a paper 2-3 pages long, not including the required title and reference pages. Adhere to the CSU-Global Guide to Writing and APA. Include at least three scholarly sources (you may use the recommended readings) to support your answers. The CSU-Global Library is a good place to find these sources. Remember to use in-text citations as appropriate and to include your sources in your reference page.
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