What does the concept of related person rule mean under 336d1?in just 300 words.
Gain or loss recognized on property distributed in complete liquidation-
(a)General rule-
Except as otherwise provided in this section or section 337, gain or loss shall be recognized to a liquidating corporation on the distribution of property in complete liquidation as if such property were sold to the distributed at its fair market value.
(b)Treatment of liabilities-
If any property distributed in the liquidation is subject to a liability or the shareholder assumes a liability of the liquidating corporation in connection with the distribution, for purposes of subsection (a) and section 337, the fair market value of such property shall be treated as not less than the amount of such liability.
(c)Exception for liquidations which are part of a reorganization-
For provision providing that this sub-part does not apply to distributions in pursuance of a plan of reorganization, see section 361(c)(4).
(d)Limitations on recognition of loss-
(1)No loss recognized in certain distributions to related persons(A)In general No loss shall be recognized to a liquidating corporation on the distribution of any property to a related person (within the meaning of section 267) if—
(i)such distribution is not pro-rata, or
(ii)such property is disqualified property.
Exceptions
IRC §336(d)(1) - No loss is recognized with respect to liquidating distributions (not sales) of property to a related person within the meaning of §267 if-
(i) the distribution is not pro rata to all shareholders, or
(ii) the property is "disqualified property." IRC §336(d)(1)(A). (This section may be avoided if property is sold and cash distributed).
What does the concept of related person rule mean under 336d1?in just 300 words.
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