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lan 2 55 Which of the following statements is true about the tax code's redemption provisions (including section 302(b) redemption treatment rules and section 304 related corporation redemption rules)? Treating all redemptions as distributions supports the rational of the tax code. Both provisions prevent taxpayers from avoiding distribution treatment for transactions that may be equivalent to dividends. Both provisions cause redemptions to be treated as dividends where shareholder ownership significantly changes. Treating all redemptions as sales supports the rational of the tax code