Peter, Brian and Marc, three brothers, were co-owners of Bug-Zappers Inc. They each owned 1,000 shares in the business. Their adjusted cost base was $22 per share. After several years of success, their stock had increased in value to $34 per share, and they decided to execute a cross-purchase buy-sell agreement. In that agreement, they specified a fixed purchase price of $30 per share. This year, Marc died. At the time of his death, his shares were worth $40 each. Peter and Brian purchased his shares from his estate in accordance with the buy-sell agreement. What amount of taxable capital gain will be reported on Marc's final tax return?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Peter, Brian and Marc, three brothers, were co-owners of Bug-Zappers Inc. They each owned 1,000 shares in the business. Their adjusted cost base was $22 per share. After several years of success, their stock had increased in value to $34 per share, and they decided to execute a cross-purchase buy-sell agreement. In that agreement, they specified a fixed purchase price of $30 per share. This year, Marc died. At the time of his death, his shares were worth $40 each. Peter and Brian purchased his shares from his estate in accordance with the buy-sell agreement. What amount of taxable capital gain will be reported on Marc's final tax return?

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