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PART ONE INTRODUCTION
S CORPORATION OPERATIONS
2 other sections not shown
351 exchange acquisition amount apply assets assuming members capital gains taxes chemical database classification CMB's Commissioner condominium units Conoco stock continuity of interest controlling statute Corporate Business Purpose corporate characteristic Corporation shareholder Corporation status corporation's deduction Delete designate or elect determining dissolution events Distributing or Controlled distribution of marketable DuPont stock end of note Federal income tax federal tax purposes free transferability Income Tax Regs indebtedness insert the following inside basis Internal Revenue Code Internal Revenue Service LIMITED LIABILITY COMPANIES Limited liability partnerships Limited Partnership liquidation LLC's loan loss marketable securities member-managers merger nontaxable partner partnership interest percent permissible S Corporation petitioner's proprietary interest provides purchased redemption regulations requests a ruling requirement revenue procedure REVENUE RULING risky business Seagram shares target corporation tax consequences tax return taxable taxpayer must demonstrate termination Thoni Service Corporation transaction transferability of interests Treas treated trust WSAI