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After 15 years of marriage, George and Kathy divorced.Pursuant to the divorce, Kathy transferred K-B Corporation stock with a cost basis of $45,000 to George when the K-B stock's fair market value was $95,000.What Internal Revenue Code section and subsection applies to determine the amount of Kathy's recognized gain on the transfer of the K-B stock to George? Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields.Choose a title from the list.
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