Add to ORKGRedemption and salvation are doctrinal terms suggestive of the enthusiasm of the camp meeting. It is altogether fitting that these terms be used in connection with the taxation of corporate liquidating distributions. Through redemption of his stock the shareholder may find this world\u27s nearest approach to fiscal salvation-taxation of his receipts on a capital-gains basis. To say the shareholder\u27s enthusiasm for capital-gains treatment approaches a religious zeal is to underestimate the matter. Nor is it difficult to understand his attitude. If corporate earnings and profits, subjected at the outset to a relatively Hat but heavy corporate income tax, are paid out as dividends they will then be subject to the same graduated income tax p...
Persons who receive distributions of surplus assets in the liquidation of Australian companies may b...
The conventional wisdom has been that lowering the corporate tax will enhance economic growth and he...
for generous funding. The Character and Determinants of Corporate Capital Gains This paper analyzes ...
Redemption and salvation are doctrinal terms suggestive of the enthusiasm of the camp meeting. It is...
When a shareholder transfers stock to the issuing corporation in exchange for money or other propert...
Funding for the sale of an interest in a profitable closely held corporation often comes from two so...
The issue of whether the sale of shares to an issuer shall be treated as a dividend or as received i...
The growth of share repurchasing as an element of financial strategy for large, publicly held corpor...
In the absence of a statutory provision prescribing its tax consequences,the complete liquidation of...
The taxation of corporate distributions and shareholder gain is an area of the Internal Revenue Code...
The growth of share repurchasing as an element of financial strategy for large, publicly held corpor...
Distributions implies that we are concerned with the tax problems of the stockholder rather than th...
When a shareholder transfers to a corporation its own stock inexchange for money or other property, ...
President Truman has called the attention of Congress to the collapsiblecorporation, one more of t...
The stockholders of a closely held electric utility corporation offered to sell all the corporate st...
Persons who receive distributions of surplus assets in the liquidation of Australian companies may b...
The conventional wisdom has been that lowering the corporate tax will enhance economic growth and he...
for generous funding. The Character and Determinants of Corporate Capital Gains This paper analyzes ...
Redemption and salvation are doctrinal terms suggestive of the enthusiasm of the camp meeting. It is...
When a shareholder transfers stock to the issuing corporation in exchange for money or other propert...
Funding for the sale of an interest in a profitable closely held corporation often comes from two so...
The issue of whether the sale of shares to an issuer shall be treated as a dividend or as received i...
The growth of share repurchasing as an element of financial strategy for large, publicly held corpor...
In the absence of a statutory provision prescribing its tax consequences,the complete liquidation of...
The taxation of corporate distributions and shareholder gain is an area of the Internal Revenue Code...
The growth of share repurchasing as an element of financial strategy for large, publicly held corpor...
Distributions implies that we are concerned with the tax problems of the stockholder rather than th...
When a shareholder transfers to a corporation its own stock inexchange for money or other property, ...
President Truman has called the attention of Congress to the collapsiblecorporation, one more of t...
The stockholders of a closely held electric utility corporation offered to sell all the corporate st...
Persons who receive distributions of surplus assets in the liquidation of Australian companies may b...
The conventional wisdom has been that lowering the corporate tax will enhance economic growth and he...
for generous funding. The Character and Determinants of Corporate Capital Gains This paper analyzes ...