All of the Following Statements Are True About Corporate Reorganization

question 65

Multiple Choice

All of the following statements are true about corporate reorganization except:

• A) Taxable amounts for shareholders are classified as a dividend or capital gain.
• B) Reorganizations receive treatment similar to corporate formations under § 351.
• C) The transfers of stock to and from shareholders qualify for like-kind exchange treatment.
• D) The value of the stock received by the shareholder less the gain not recognized (postponed) will equal the shareholder's basis in the stock received.
• E) All of the above statements are true.

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Definitions:

Classical Conditioning

A method of learning in which two stimuli are regularly paired; a response that is initially caused by the second stimulus is eventually caused by the first stimulus alone.

Bandura's Classic

Refers to Albert Bandura's classic social learning theory, which posits that people learn behaviors, attitudes, and emotional reactions through social observation and imitation.

Aggressively

In a manner that is forceful, assertive, or intent on dominating or achieving one's goals, sometimes implying a readiness to confront or attack.

Negative Reinforcement

A behavior modification technique that involves the removal of an unpleasant stimulus to increase the likelihood of a desired behavior being repeated.