Match the following statements. Clear All Sale of the individual assets of an unincorporated sole proprietorship by the owner. Transaction in this form enables double taxation to be avoided. Sale of the corporate assets by the C corporation. Gain or loss is calculated separately for each asset and is subject to single taxation. Sale of corporate stock by the C corporation shareholders. This is subject to double taxation. Sale of corporate stock by the S corporation shareholders. The sale is treated as the sale of a capital asset under $ 741 but subject to ordinary income potential under $751. Sale of an ownership interest by a partner.