Business Planning: Materials on the Planning of Corporate Transactions |
Contents
ORGANIZATION OF A CLOSE CORPORATION | 1 |
Operation | 40 |
Subordination of Shareholder Debt | 69 |
Copyright | |
36 other sections not shown
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acquiring corporation acquisition allocation amendment amount apply appraisal assets basis book value capital gains capital surplus cash cent Columbia University Commissioner common stock constitute contract convertible security corporation's creditors cumulative voting debt deduction determined directors discount distribution earned surplus earnings and profits effect enterprise equity exchange exemption fact fair market value held holders incorporation installment interest investment involved issuance issue issuer liabilities liquidation preference ment merger doctrine Model Act obligation option ordinary income outstanding paid par value payment personal holding company petitioner plaintiffs poration preferred stock prior Professor of Law provision purchase purpose question reasonable recapitalization received redemption registration reorganization repurchase result rule section 337 securities sell shareholders sold statute statutory stock dividend stockholders subsidiary substantial supra Tax Court taxable taxpayer tion transaction transfer transferor treasury stock underwriter voting stock