McGraw-Hill's Taxation of Business Entities 3rd Edition by Connie Weaver, Brian Spilker, Edmund Outslay, John Robinson, Ronald Worsham, Benjamin Ayers, John Barrick

Exercise 23

{ planning } Using the facts in problem 51, determine the minimum amount of stock that Flintstone must redeem from Wilma for her to treat the redemption as being "substantially disproportionate with respect to the shareholder" and receive exchange treatment.