Task: Identify the following transactions:
a. C Inc. distributes all stock in its wholly-owned subsidiary, B Inc. to its shareholders.
b. C Inc. distributes all stock in its wholly-owned subsidiary, B Inc., to a 30 percent shareholder in exchange for the c. shareholder's stock.
d. C Inc. liquidates B Inc. and distributes the proceeds to its shareholders.
e. C Inc. transfers its two divisions to two new corporations, distributes the stock in the new corporations to its shareholders, and then liquidates.