Chapter 10 Taxable Sale or Acquisition of a Corporation

Index

Section 1 Scope of Chapter
Section 2 Recent Trends and Developments
Section 3 Reduction in Tax Rate on Capital Gains and Qualified Dividends
Section 4 Acceleration of Reduction in Ordinary Income Tax Rates
Section 5 Current Tax Rate Structure
Section 6 Taxable Acquisition Versus Nontaxable Acquisition
Section 7 Nontax Considerations
Section 8 Tax Considerations
Section 9 Introduction
Section 10 Sale of Stock
Section 11 Computation of Gain or Loss
Section 12 Capital Gain or Loss and I.R.C. 1202 Exclusion
Section 13 Individual Stockholders
Section 14 Corporate Stockholders
Section 15 Exceptions to Capital Treatment
Section 16 Recharacterization of Purchase Price as Original Issue Discount or Imputed Interest
Section 17 Section 341 Collapsible Corporations
Section 18 Section 306 Stock
Section 19 Section 1244 Stock
Section 20 General Rule and Nonstatutory Methods of Deferring Gain
Section 21 Section 453Installment Method
Section 22 Section 453BDisposition of Installment Obligations
Section 23 Limitations on the Use of Installment Method Reporting
Section 24 Sale of Stock Combined With Redemption of Stock by Selling Corporation
Section 25 Generally
Section 26 Sale of Assets by Corporation Followed by Liquidation
Section 27 General Tax Treatment
Section 28 Accumulated EarningsPersonal Holding Company Status
Section 29 Generally
Section 30 Liquidation Under I.R.C. 337 or by Eighty Percent Corporate Shareholder Before Sale
Section 31 Merger Under Constituent Entity Statutes
Section 32 General Requirements
Section 33 Intangible Assets
Section 34 Covenants Not to Compete
Section 35 Shareholder Intangibles
Section 36 IntroductionEntity Status of the Buyer
Section 37 Rationale for Adoption of I.R.C. 338
Section 38 Section 338 Election and 338(h)(10) Election
Section 39 Qualified Stock Purchase
Section 40 Price at Which Deemed Sale Made
Section 43 Deemed Sale of Assets
Section 44 Consistency Provisions
Section 45 Tax Attributes of New Target Corporation
Section 46 Stock Purchase Without I.R.C. 338 Election
Section 47 Basis of Stock
Section 48 Carryover of and Limitations on Tax Attributes
Section 49 Liquidation of Subsidiary Under I.R.C. 332 and 334(b)(1)
Section 50 In General
Section 51 Allocation of Purchase Price
Section 52 Section 197 Intangibles
Section 54 Noncompetition Agreements
Section 55 Reporting Requirements