Add to ORKGDistributions implies that we are concerned with the tax problems of the stockholder rather than those of the corporation. And while one corporation may be the stockholder of another, my emphasis will be primarily upon stockholders who are individuals, including, of course, trusts and estates who are taxed as individuals
X corporation had two classes of stock outstanding. The Class A stock was a preferred stock entitled...
Under the Internal Revenue Code of 1954, the corporation is aseparate taxable entity, so that corpor...
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...
This Article suggests that although one part of a corporate distribution may be analogous to a sale ...
Stock and securities of controlled corporations may be distributed to shareholders, tax free, in cas...
The taxation of corporate distributions and shareholder gain is an area of the Internal Revenue Code...
The stockholders of a closely held electric utility corporation offered to sell all the corporate st...
Among the sections added to the revised version of the Internal Revenue Code of 1954 was section 306...
It is the purpose of this discussion to indicate, with respect to corporate accumulations and distri...
This Article suggests that although one part of a corporate distribution may be analogous to a sale ...
Redemption and salvation are doctrinal terms suggestive of the enthusiasm of the camp meeting. It is...
Transactions involving forgiveness by stockholder-employees of corporate indebtedness are shrouded i...
The growth of share repurchasing as an element of financial strategy for large, publicly held corpor...
Acquisitive reorganizations either by consolidation or statutory merger have become a popular means ...
X corporation had two classes of stock outstanding. The Class A stock was a preferred stock entitled...
Under the Internal Revenue Code of 1954, the corporation is aseparate taxable entity, so that corpor...
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...
This Article suggests that although one part of a corporate distribution may be analogous to a sale ...
Stock and securities of controlled corporations may be distributed to shareholders, tax free, in cas...
The taxation of corporate distributions and shareholder gain is an area of the Internal Revenue Code...
The stockholders of a closely held electric utility corporation offered to sell all the corporate st...
Among the sections added to the revised version of the Internal Revenue Code of 1954 was section 306...
It is the purpose of this discussion to indicate, with respect to corporate accumulations and distri...
This Article suggests that although one part of a corporate distribution may be analogous to a sale ...
Redemption and salvation are doctrinal terms suggestive of the enthusiasm of the camp meeting. It is...
Transactions involving forgiveness by stockholder-employees of corporate indebtedness are shrouded i...
The growth of share repurchasing as an element of financial strategy for large, publicly held corpor...
Acquisitive reorganizations either by consolidation or statutory merger have become a popular means ...
X corporation had two classes of stock outstanding. The Class A stock was a preferred stock entitled...
Under the Internal Revenue Code of 1954, the corporation is aseparate taxable entity, so that corpor...
The growth of share repurchasing as an element of financial strategy for large, publicly held corpor...