Redemptions / Joseph M. Doloboff, George C. Koutouras and assisted by Bill Ling ; in revision of a prior version by Joseph M. Doloboff [and others].
2002
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Details
Author
Title
Redemptions / Joseph M. Doloboff, George C. Koutouras and assisted by Bill Ling ; in revision of a prior version by Joseph M. Doloboff [and others].
Added Author
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [©2002]-
Frequency
Updated irregularly.
Series
Tax management portfolios ; 767-3rd.
Formatted Contents Note
Detailed analysis. Introduction
History
Definition of a redemption
Tax consequences of a redemption
Section 302(b)(3)
complete termination of shareholder's interest
Section 302(b)(2)
substantially disproportionate redemptions
Section 302(b)(1)
not essentially equivalent to a dividend
Partial liquidation: [Section] 302(b)(4) and [Section] 302(e)
Constructive stock ownership: [Section] 318
Bootstrap acquisitions and related topics
Other special issues
Working papers.
History
Definition of a redemption
Tax consequences of a redemption
Section 302(b)(3)
complete termination of shareholder's interest
Section 302(b)(2)
substantially disproportionate redemptions
Section 302(b)(1)
not essentially equivalent to a dividend
Partial liquidation: [Section] 302(b)(4) and [Section] 302(e)
Constructive stock ownership: [Section] 318
Bootstrap acquisitions and related topics
Other special issues
Working papers.
Summary
" ... discusses the tax effects of a stock redemption both to the redeeming corporation and the redeemed shareholder and analyzes the categories of [section] 302. In addition to discussing the applicable rules and tax consequences, this Portfolio emphasizes practical problems and planning techniques."
Note
Published: Washington, D.C., 2002-2007.
Title from title screen (viewed Nov. 11, 2012).
Title from title screen (viewed Nov. 11, 2012).
Bibliography, etc. Note
Includes bibliographical references.
System Details Note
Mode of access: World Wide Web.
Location
www
Available in Other Form
Print version: Doloboff, Joseph M., 1959- Redemptions. Arlington, Va. : Tax Management Inc., ©2012-
Linked Resources
Alternate Title
Tax Management Portfolios.
Language
English
Record Appears in