1) Can someone provide a clear example of the application of the
liquidation tax option Section 334(b)(2) of IRC
2)Rothman & Deutsch mentioned that " It is important to note that future
investment income that could have been earned on discretionary cash is
not a component of CF available to the buyer, since investment income is
considered implicitly in the discount rate used to calculate the PV.".
This is not clear to me nor is the treatment of discretionary an
traditional investment in both model(Sturgis & CF)