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Learning Objectives
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Upon completing this chapter, you should be able to:

LO 19-1Recall the general tax rules that apply to property transactions.

LO 19-2Compute the tax consequences to the parties to a tax-deferred corporate formation.

LO 19-3Identify the different forms of taxable and tax-deferred acquisitions.

LO 19-4Determine the tax consequences to the parties to a corporate acquisition.

LO 19-5Calculate the tax consequences that apply to the parties to a complete liquidation of a corporation.








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