Corporate liquidations / Lisa M. Zarlenga, Esq., Steptoe & Johnson LLP, Washington, D.C.
2002
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Items
Details
Author
Title
Corporate liquidations / Lisa M. Zarlenga, Esq., Steptoe & Johnson LLP, Washington, D.C.
Added Corporate Author
Imprint
Arlington, VA : Tax Management Inc., [2002]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management portfolios ; 784-4th.
Formatted Contents Note
Detailed analysis. Introduction
Basic requirements of nontaxable subsidiary liquidations
Subsidiary liquidations not qualifying under [section] 332
Tax treatment of intercorporate debt in a liquidation of a subsidiary
Distributions to minority shareholders and to tax-exempt 80% distributees
Tax basis and holding period to parent of property received in liquidation of a subsidiary
Miscellaneous considerations in a subsidiary liquidation
Liquidations of corporations other than 80%-owned corporate subsidiaries
De facto and deemed liquidations
Coordination with nonliquidating distributions
Section 338 and [section] 336(e) elections : stock purchase treated as asset acquisition
Consolidated returns
Subchapter S corporations
Foreign Investment in Real Property Tax Act
Tax returns, information requirements, and other matters
Planning opportunities
Corporate distributions and liquidations before the 1986 TRA
Working papers.
Basic requirements of nontaxable subsidiary liquidations
Subsidiary liquidations not qualifying under [section] 332
Tax treatment of intercorporate debt in a liquidation of a subsidiary
Distributions to minority shareholders and to tax-exempt 80% distributees
Tax basis and holding period to parent of property received in liquidation of a subsidiary
Miscellaneous considerations in a subsidiary liquidation
Liquidations of corporations other than 80%-owned corporate subsidiaries
De facto and deemed liquidations
Coordination with nonliquidating distributions
Section 338 and [section] 336(e) elections : stock purchase treated as asset acquisition
Consolidated returns
Subchapter S corporations
Foreign Investment in Real Property Tax Act
Tax returns, information requirements, and other matters
Planning opportunities
Corporate distributions and liquidations before the 1986 TRA
Working papers.
Summary
" ... analyzes the tax considerations in the liquidation of a corporation. The principal focus of the Portfolio is on liquidations after the repeal of the General Utilities doctrine by the Tax Reform Act of 1986. The Portfolio also discusses the tax treatment of liquidations before the repeal of that doctrine."
Note
Published: Washington, D.C., 2002-2007.
Bibliography, etc. Note
Includes bibliographical references.
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on contents viewed on August 23, 2018; title from description page.
Location
www
Available in Other Form
Print version: Zarlenga, Lisa M. Corporate liquidations. Arlington, VA : Tax Management Inc., [2018]-
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in