Discussion Question $6-4($LO$.1)$

Classify each of the following as either "True" or "False" with regard to the question $"$Do the stock attributionfrules apply to all stock redemptions?"

a$.$ The rules apply in determining a shareholder's ownership interest before and after a redemption.

b$.$ The rules define related parties for families as spouses, children, grandchildren, and parents.

c$.$ The attribution rules are applicable in the case of partial liquidations.

d$.$ The family attribution rules can be waived in the case of certain complete terminations.

True

True

True $,$

True

e$.$ The attribution rules are applicable in the case of redemptions to pay death taxes.