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ORGANIZATION OF A CLOSE CORPORATION
Allocation of Managerial Control
32 other sections not shown
acquiring corporation acquisition allocation amendment amount apply appraisal assets basis book value capital gains capital surplus carryover cash cent Commissioner common stock constitute contract convertible security corporation's creditors cumulative voting debt deduction determined directors discount distribution earned surplus earnings and profits effect enterprise equity exchange exemption fact fair market value Frankenmuth held holders incorporation installment interest investment involved issuance issue issuer liabilities liquidation preference ment merger doctrine Model Act no-par stock obligation option ordinary income outstanding paid payment personal holding company petitioner plaintiffs poration preferred stock prior Professor of Law provision purchase purpose question reasonable recapitalization received redemption registration reorganization repurchase result Rev.Rul rule Section 341 securities sell shareholders sold statute statutory stock dividend stockholders subsidiary substantial supra Tax Court taxable taxpayer tion transaction transfer transferor treasury stock underwriter voting stock