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Question - Crab, Goyle, Neville and Ginny (unrelated parties) each own 25% of CG Corp. Crab's stock basis is $110,000; Goyle's stock basis is $90,000. In a complete liquidation, CG Corp. distributes $100,000 each to Crab, Neville and Ginny and land (FMV = $100,000; CG Corp.'s AB = $25,000) to Goyle.
What amount of gain or loss does Goyle recognize? Enter gain as a positive number or loss as a negative number.
What amount of gain or loss does CG Corp. recognize as a result of the distribution of the land to Goyle in the complete liquidation? Enter gain as a positive number or loss as a negative number.
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