Question: 2 8 . A type A merger may fail to qualify as a tax - free merger if the transferor corporation shareholders: A . Receive

28. A type A merger may fail to qualify as a tax-free merger if the transferor corporation shareholders:
A. Receive a small percentage of stock in proportion to the total consideration received by them
B Receive a large percentage of stock in proportion to the total consideration received by them.
C Receive 100\% of stock as consideration received by them.
- D None of the above.
2 8 . A type A merger may fail to qualify as a

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