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She skips the gym for the umpteenth time, eats a frozen pizza for dinner, and chats obsessively with the men she meets on dating and video chat sites – searching for “the one” until her eyes are so tired that she can hardly see. She has read the as justification for her own behaviors.
So how tolerant is Congress and the IRS when a disproportionate distribution is made but the underlying stock confers identical rights upon the shareholders? S distributes ,000 to A in the current year, but does not distribute ,000 to B until one year later.