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1. Cobra Corporation transfers all of its assets, basis of $350,000 and FMV of $

ID: 2508409 • Letter: 1

Question

1.      Cobra Corporation transfers all of its assets, basis of $350,000 and FMV of $750,000, to Peanut Corporation. Cobra receives voting stock in Peanut valued at $600,000 and Peanut assumes $150,000 of Cobra's liabilities. Cobra distributes the Peanut voting stock to its shareholders and is liquidated. Which, if any, of the following statements regarding this transaction is correct?

a.) Cobra has a realized gain of $150,000 and recognized gain of $150,000

b.) Cobra has a realized gain of $400,000 and a recognized gain of $0

c.) Cobra has a realized gain of $150,000 and a recognized gain of $0

d.) Cobra has a realized gain of $400,000 and a recognized gain of $150,000

e.) None of the above

Explanation / Answer

B

Calculation of realized Gain

600000-(350000-150000)

= 400000

Recognized Gain

600000-(750000-150000)

=0