Business & farm

First, I am NOT an expert about this.  But here are my thoughts:

For your first paragraph, I don't think so.  If it was an S-corporation, the sale would not be subject to NIIT, but I don't THINK that applies to C-corporations.  Here is an third-party article that confirms my thinking:

"In contrast to partnerships, limited liability companies (LLCs), and S corporations, the NII tax applies to income from a C corporation regardless of whether the corporation's business is active or passive with respect to any shareholder."
<a rel="nofollow" target="_blank" href="http://www.dm-t.com/userfiles/Tax%20Saving%20Opportunities.pdf#page=4">http://www.dm-t.com/userfiles...>