Stock sales subject to Section 304 / George C. Koutouras, Los Angeles, California, Arsalan Hamidi, Chicago, Illinois and Lindsey M. Dowling, Denver, Colorado.
2008
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Items
Details
Title
Stock sales subject to Section 304 / George C. Koutouras, Los Angeles, California, Arsalan Hamidi, Chicago, Illinois and Lindsey M. Dowling, Denver, Colorado.
Added Author
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [2008]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management portfolios ; 768-4th.
Formatted Contents Note
Detailed Analysis. Introduction
Parent-Subsidiary Stock Sales
Brother-Sister Stock Sales
Working papers.
Parent-Subsidiary Stock Sales
Brother-Sister Stock Sales
Working papers.
Summary
" ... discusses the tax rules governing a stock sale where: (1) a person sells stock of a parent corporation to its subsidiary (a "parent-subsidiary" stock purchase), and (2) a person controls each of two corporations and sells stock of one corporation to the other corporation (a "brother-sister" stock purchase). Section 304 governs these transactions and treats them as stock redemptions, not as sales or exchanges subject to [section] 1001, thus bringing into play the redemption provisions, the most important of which is [section] 302."
Note
Authors: Clifford R. Gross and Joseph M. Doloboff as revised by George C. Koutouras and Mark Q. Tizabgar, <jan. 8, 2008>.
Bibliography, etc. Note
Includes bibliographical references.
System Details Note
Mode of access: World Wide Web.
Location
www
Available in Other Form
Print version: Koutouras, George C. Stock sales subject to Section 304. Arlington, VA : Tax Management, Inc., [2018]-
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in