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In a Sec. 332 liquidation, what bases do both the parent and minority shareholders take in the assets received?
Initial Cost
The acquisition cost of an asset or investment, including purchase price and any initial setup fees, before any deductions or depreciation.
Annual Cash Flows
The total amount of money being transferred in and out of a business over a year, used to assess the financial health of a business.
Deep-cycling
A process of discharging a battery completely before charging it again to maintain its capacity.
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