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What is the difference between liquidating and non-liquidating

What is the difference between liquidating and non-liquidating distributions? How are gains and losses booked?
 
 
 
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Finally, no session is complete without a discussion on ethics and what you have learned during the past 4 weeks. Can you think of ethical issues related to any of the topics we discussed this session? Also, discuss new concepts or ideas you have learned this session. How can you relate this new information to your future?

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