Acquisition and Disposition of a Closely Held Business: ABA Section of Taxation Annual Advanced Study Sessions, February 4-5, 1990, Houston, Texas : ALI-ABA/ABA Section of Taxation Course of Study Materials
American Law Institute-American Bar Association Committee on Continuing Professional Education, 1990 - Business enterprises - 282 pages
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accumulated adjustments account acquiring S corporation active business affiliated group ALI-ABA allocated apply basis boot built-in gain buyer capital account capital gain carryovers cash Code Commissioner common stock continuity of interest contributed property controlled corporation corporation shareholders corporation's stock corporation's taxable deduction device disguised sale disposition distributing corporation dividend earnings and profits effect employer securities ERISA ESOP extent final regulations goodwill income tax issue limited loan loss merger nonrecourse debt nonrecourse liabilities operating ordinary income partnership interest passive income payment period preferred stock prior private letter ruling problem proceeds purchase pursuant put option rata recapture received recognize gain redemption repeal result Section 332 liquidation Section 338 election section 355 transaction Service shareholder's shareholders shares spin-off stock ownership subsidiary substantial target corporation Tax Reform Act tax-free reorganization taxable income Taxation termination transfer treated treatment