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TAXATION OF C CORPORATIONS
The Capital Structure of a Corporation
Stock Dividends and Section 306 Stock
2 other sections not shown
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15 percent 20 percent acquiring corporation active conduct automobile dealership basis brand X brand X automobile business A assets capital gains rate carryover paragraph control requirement corporate earnings corporate level corporate tax corporation in exchange Corporation O stock corporation's debt different business distributing corporation double taxation end of footnote entity Example exchange for stock excludable dividends gain or loss income tax insert liabilities limited liability company long-term capital gains merger ordinary income partnership products business proposed regulations provides pursuant qualified dividend income rate on dividends rate reductions redemption reduced rate retail shoe store retained earnings Revenue Ruling second corporation second transfer Section 306 stock Service has issued shareholder's shares of Corporation shoe store business sole proprietorship spouses stock or securities target corporation tax rate taxation of corporate third party trade or business transfer described transfer of assets transferor treated wholly owned subsidiary X automobile