target corporation holds assets with a fair market value of 4 million adjusted basis 699190

Target Corporation holds assets with a fair market value of $4 million (adjusted basis of $2.2 million) and liabilities of $1.5 million. It transfers assets worth $3.7 million to Acquiring Corporation in a “Type C” reorganization, in exchange for Acquiring voting stock and the assumption of $1.4 million of Target’s liabilities. Target retained a building worth $300,000 (adjusted basis of $225,000). Target distributes the Acquiring voting stock and the building with an associated $100,000 mortgage to Wei, its sole shareholder, for all of her stock in Target. Wei’s basis in her stock is $2.6 million.

a. Explain whether this transaction meets the requirements for a “Type C” reorganization.

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b. What is the value of the stock transferred from Acquiring to Target?

c. What is the amount of gain (loss) recognized by Wei, Target, and Acquiring on the reorganization?

d. What is Wei’s basis in the stock and building she received?

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