Welcome to Just Answer. I am here to help you resolve your tax and finance concerns. Please feel free to ask anytime you need extra help.
First, lets discuss the 1031 concept. A 1031 exchange does not apply here because you are not exchanging real property. Real property is real estate.
Perhaps the simplest way to deal with this, and the least expensive, is to exchange your stock in Acme and your loan receivable in Acme for the stock Acme holds in the second corp (B Co) . You end up holding the same thing as you, in nature, started out with before the exchange. Then dissolve Acme. Your basis in the B Co stock will then be $85,000. This includes the $10,000 you initially invested in Acme plus the $75,000 secondary loan/investment. Accordingly there will be no need for a 1099-DIV because there is no dividend.At this point no dividend equals no tax. At such time as you sell the B Co stock, assuming no further investments, your gain will be the difference between the selling price and the $85,000 basis.
If you need clarification on any of this please feel free to ask.
Do I report anything on my personal taxes this year or wait until i realize a gain down the road when I sell the stock in B company?