Question: Refer to IRC Sec. 301. a. Which subsection discusses the general rule for the tax treatment of a property distribution? b. Where should one look

Refer to IRC Sec. 301.
a. Which subsection discusses the general rule for the tax treatment of a property distribution?
b. Where should one look for exceptions to the general rule?
c. What type of Treasury Regulations would relate to subsection (e)?

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