Stock sales subject to Section 304 / George C. Koutouras, Los Angeles, California, Arsalan Hamidi, Chicago, Illinois and Lindsey M. Dowling, Denver, Colorado.

Stock sales subject to Section 304 / George C. Koutouras, Los Angeles, California, Arsalan Hamidi, Chicago, Illinois and Lindsey M. Dowling, Denver, Colorado.

Arlington, VA : Tax Management, [2008]-

1 online resource.

Updated irregularly

Tax management portfolios ; 768-4th.

" ... 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."

Authors: Clifford R. Gross and Joseph M. Doloboff as revised by George C. Koutouras and Mark Q. Tizabgar, <jan. 8, 2008>.

Includes bibliographical references.

Mode of access: World Wide Web.

www

Print version: Koutouras, George C. Stock sales subject to Section 304. Arlington, VA : Tax Management, Inc., [2018]-

BNA Premier package.

English

Monographs & Serials
Electronic Resources