I have a long-time C Corp client who sold 100% of the company (100% of the stock sold, no assets were sold) during the year to a new owner. The new owner (who has thier own accountnat for the future) would like me to do a short-year 1120 up to the date of sale. Does such a scenario as this (100% sale of stock) justify filing a short-year return. I sure hope a short-year return can be filed to make the cutoff as clean as possible.