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Chapter One Introduction to the Income Taxation
Chapter Three Distribution to Shareholders
Chapter Four Liquidation of a Corporation and Taxable
5 other sections not shown
20 percent 351 exchange accounts payable acquired acquisition date adjusted basis adjusted gross income alternative minimum tax amendment apply assets Blackacre borrower built-in gain built-in loss capital gains carrybacks carryovers Circuit class of stock Code Commissioner complete paragraph Congress consolidated return consolidated taxable income constructive payment constructive redemption controlled corporation corporate division corporation's stock creditor debtor Delete determined discounted interest amount disqualified stock distributing corporation dividend earnings and profits election eliminate entity fair market value holder Internal Revenue Code itemized deductions lender Lessinger Lessinger's liquidation loan marginal rate merger nonconforming nonrecognition obligation outstanding stock partnership preferred stock prior Prop proposed regulations proprietorship provision purposes pursuant qualify recognize gain recognize income reorganization requirement rules securities shareholder shareholder's basis SRLY limitation SRLY subgroup stock-for-debt exception straight debt subsidiary target target corporation Tax Attributes Tax Court tax rate taxpayer transaction transferor transferred Treas treated treatment