What people are saying - Write a review
We haven't found any reviews in the usual places.
Table of Cases
Table of Internal Revenue Code Sections
Table of Treasury Regulations
46 other sections not shown
accumulated earnings acquiring corporation acquisition adjusted basis allocated amount apply assets basis boot business purpose capital gains Casebook cash Code Commissioner common stock Congress constitute controlled corporation corporate tax corporation income tax Cum.Bull debt deduction depreciation determining distributing corporation earnings and profits effect election equity exchange fair market value gain or loss held Helvering individual interest investment issue leveraged buyout liabilities limited partnership liquidating distribution merger nonrecognition operating ordinary income outstanding stock ownership paid partnership payment percent petitioner preferred stock prior purchase pursuant qualify received recognize gain redeemed redemption regulations reorganization requirement Rev.Rul REVENUE RULING section 306 stock securities shareholder's shareholders Softcover statutory stock dividend stockholders Subchapter subsidiary substantially supra target corporation tax avoidance tax consequences Tax Court tax rate tax-free taxable income taxpayer Teragram tion trade or business transaction transferor transferred Treas.Reg treated treatment trust United voting stock