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Table of Internal Revenue Code Sections
33 other sections not shown
26 U.S.C.A.-lnternal Revenue 301 distribution A's basis accumulated acquiring corporation acquisition adjusted basis allocated apply appreciated property assets boot received bution capital gain capital losses cash Commissioner common stock complete liquidation contributed property contribution controlled corporation Corp corporate level corporate tax corporation's stock debt deduction dend determined disallowed distri distributed property distributing corporation earnings election Example excess exchange treatment extent fair market value gain or loss holder Hornbook interest limitation liquidating distribution loss corporation ment ordinary income ownership change passive income preferred stock Professor of Law Prop provides purchase purposes qualify recognize gain recognizes no gain redeemed redemption reduced reorganization requirement S.Ct Section Service shareholder shareholder level shares stock basis stock dividend stock or securities stock ownership subsidiary target corporation tax free tax-avoidance tax-free taxable income taxpayer tion transferor transferred property treated U.S.C.A.-lnternal Revenue Code University voting stock X Corp