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Summary Volume 1
OneMonth Liquidations 4 Nonrecognition Subsidiary Liquidations
49 other sections not shown
Other editions - View all
12-month liquidation 5th Cir affd amount apply assets basis benefits capital gain cent Code collapsible corporation complete liquidation construction context controlled foreign corporation corporate entity corporate level corporate shareholder corporation status corporation's Court December 31 deduction determined dividend domestic corporation earnings and profits election employee employer identification filed foreign personal holding Form Furthermore gross income income tax Internal Revenue Service liquidating trust liquidation technique one-month liquidation ordinary income partial liquidation partnership payments PBGC personal holding company prior private letter ruling Prop Reg purposes real property regulations respect result Rev Proc Rev Rul revenue procedure Revenue Service IRS Revision Act rules sale or exchange Section shareholder's statute straight liquidation Subchapter S Revision substantial target corporation tax consequences taxable income taxpayer termination tion trade or business transaction transfer transferee liability transferor treated UFPHCI United States real United States shareholder utilized withholding