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Formation of a Corporation
Determination and Payment of the Corporate Tax Liability
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50 percent accumulated earnings acquiring corporation acquisition adjusted basis AFTR 2d allocated amount apply attribution rules balance capital loss carryback carryover cash common stock controlled corporation Corporation stock Court debt December 31 depreciation determining distributing corporation dividend income dividends-received deduction earnings and profits earnings tax election Example excess fair market value gain or loss gross income hundred shares incurred indebtedness individual interest inventory issued Kraco stock LIFO long-term capital gain merger nonrecognition ordinary income parent corporation partnership passive income payment permitted personal holding company PHCI preferred stock property received provisions of Sec purchase purposes qualify recapture recognize gain redemption result rules of Sec shareholder shareholder's stock and securities Subchapter subsidiary target corporation tax liability tax rate tax return tax-avoidance tax-free taxable income taxpayer tion trade or business transaction transferor treasury stock treated Type B reorganization voting stock