# Enrolled Agent Exam [Part 2] 24, C Corp Liquidation — §331 and §336

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-24-c-corp-liquidation-331-and-336
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-24-c-corp-liquidation-331-and-336.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-05-21T22:41:20+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/89a4a823-9469-4163-bfb1-ad80f6f1f844.mp3
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Duration seconds: 175

## Resource

This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: - How shareholders calculate capital gain or loss on a complete liquidation under §331. - How corporations recognize gain or loss on distributed property as if sold at FMV under §336. - Why C Corp liquidations result in a double tax, hitting both the corporation and the shareholder. - The critical exam distinction between liquidating distributions (gains and losses recognized) and non-liquidating distributions (gains only). - How liabilities assumed by a shareholder affect the gain/loss calculation for both the shareholder and the corporation. For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or YouTube Channel: https://www.youtube.com/@Open-exam-prep

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## Transcript

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