Rare Corporation has accumulated E&P of $2,000,000.  The corporation has 1,000 shares of common stock outstanding and owned by unrelated parties as follows:  Julie, 500 shares and Jim, 500 shares.  Julie and Jim each paid $200 per share for Rare stock 15 years ago.  At the end of the year, Rare distributes securities (fair market value $250,000 and adjusted basis of $140,000) to Julie in redemption of 200 share of her stock.    What impact does this redemption have on the tax liability of Rare Corporation (if any)?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Rare Corporation has accumulated E&P of $2,000,000.  The corporation has 1,000 shares of common stock outstanding and owned by unrelated parties as follows:  Julie, 500 shares and Jim, 500 shares.  Julie and Jim each paid $200 per share for Rare stock 15 years ago.  At the end of the year, Rare distributes securities (fair market value $250,000 and adjusted basis of $140,000) to Julie in redemption of 200 share of her stock. 

 

What impact does this redemption have on the tax liability of Rare Corporation (if any)?

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