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Choice of Form and Entity Classification
The Corporate Capital Structure
21 other sections not shown
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338 election acquiring corporation addition adjusted basis allocation amount realized apply asset acquisition boot capital gain cash Chapter common stock complete liquidation Congress considered consolidated return contributed property corporate level corporate tax cost basis Court debt deemed sale discussion distributing corporation earnings and profits eligible equity example fair market value gain or loss holders I.RC issue liability liquidating distribution merger minority shareholders Newco nonrecognition rule nonrecognition treatment ordinary income partnership payment preferred shares preferred stock proportionate interest proprietary interest provides purchasing corporation pursuant qualify realized gain receipt redeemed redemption distribution regulations remaining report gain requirement result sale or exchange selling shareholder's shareholders receive stock distribution stock dividend stock or securities Subchapter subsidiary substituted basis T's assets target corporation target shareholders tax consequences tax-free reorganization taxable gain taxpayer tion trade or business transaction transfer transferor Treas Treasury Department treated Type B reorganization voting stock