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    Federal Taxation
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    Exam 6: Corporations: Redemptions and Liquidations
  5. Question
    For Purposes of a Partial Liquidation, the "Not Essentially Equivalent
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For Purposes of a Partial Liquidation, the "Not Essentially Equivalent

Question 31

Question 31

True/False

For purposes of a partial liquidation, the "not essentially equivalent to a dividend" test is applied at the corporate level.

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