No, they are different. The 1099-R is for distributions of retirement money, such as pensions, IRA, 401K, etc. The 1099-B is for distributions from stock sales.
Yes, you would be taxed on both amounts as they should be from different sources of income. If somehow, you received one of them in error and they are reporting the same income from the same source, then you would need to contact the sender of the form to determine which one you should use.
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