To Be Considered a Section 1202 Gain,the Stock Being Sold

question 65

Multiple Choice

To be considered a Section 1202 gain,the stock being sold must meet all of the following characteristics except

• A)the stock must be issued after August 10,1993.
• B)the stock must be held more than five years.
• C)the corporation which issued the stock must be a C corporation.
• D)at least 50% of the value of the corporation's assets must be used in the active conduct of one or more qualified trades or businesses.

Recognize the specific elements that comprise the external environment of businesses.

Analyze the impacts of trade agreements (like NAFTA) and operations (like maquiladoras) on member countries and border regions.

Understand the requirements and implications of international certifications like SA8000 for businesses.

Identify the role and impact of HR professionals in leveraging HRIS technologies for competitive advantage.

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