Why do you think Congress requires the recognition of gain on the distribution of appreciated property but

Question:

Why do you think Congress requires the recognition of gain on the of appreciated property but does not allow the recognition of loss on depreciated property in a nonliquidating Why do you think both gain and loss are recognized on liquidating distributions?
Distribution
The word "distribution" has several meanings in the financial world, most of them pertaining to the payment of assets from a fund, account, or individual security to an investor or beneficiary. Retirement account distributions are among the most...