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Table of Internal Revenue Code Sections
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Table of Treasury Regulations
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80 percent accumulated earnings acquiring corporation acquisition adjusted agreement allocation alternative minimum tax amount apply assets basis Bittker capital gains cash Chapter Commissioner common stock complete liquidation Congress corporate tax corporation's debt deduction determining earnings and profits election entity exchange fair market value federal income tax gain or loss Helvering infra interest Internal Revenue Code Internal Revenue Service investment issue liability limited partners limited partnerships ment merger nonrecognition operating ordinary income ownership paid payment personal holding company petitioners preferred stock prior Professor of Law provides purchase qualify received recognize gain redeemed redemption regulations reorganization requirement result Rev.Rul S.Ct Section 351 sell Service shareholder's shareholders shares statutory stock or securities stockholders Subchapter subsidiary substantially supra target corporation tax avoidance tax consequences Tax Court Tax Reform Act tax-free taxable income Taxation taxpayer tion transaction transfer transferor Treasury treated treatment voting stock