Answer the following statements true (T) or false (F)

1. Section 336 prevents recognition of a loss when making a pro rata distribution of property to a related person.
2. The liquidation of a subsidiary corporation must be completed within one tax year to receive nonrecognition treatment.
3. A subsidiary recognizes no gain or loss on a distribution to a parent corporation owning the majority of the subsidiary's stock in a complete liquidation.
4. A subsidiary must recognize depreciation recapture income when the subsidiary is liquidated into the parent.


1. FALSE
2. FALSE
3. FALSE
4. FALSE

Business

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Fill in the blank(s) with the appropriate word(s).

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