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Parent Corp, a calendar year business, purchased all of the stock of Sub Corp on

ID: 2483500 • Letter: P

Question

Parent Corp, a calendar year business, purchased all of the stock of Sub Corp on January 1, 2014 for $500,000. Sub Corp had a loss in 2014 of $150,000 and made a distribution of $25,000 cash to Parent Corp. In 2015, Sub Corp had a loss of $450,000 and in 2016 it had net income of $90,000. What is Parent Corp’s capital gain or (loss) if it sells all of its Sub Corp stock to a nongroup member on January 1, 2017 for $150,000? a. $185,000

b. $150,000

c. ($35,000)

d. ($535,000)

e. All gain or loss is ordinary when subsidiary stock is sold.

Explanation / Answer

Solution.

e. All gain or loss is ordinary when subsidiary stock is sold.

When a parent company Sell stoch of theire subsideary company gain or loss arises from these tranjection is treated as ordineary income or loss.