Chapter 2 Tax Law Governing Internal Corporate Readjustments
Index
- Section 1 Scope and Purpose of Chapter
- Section 2 General Rules
- Section 3 Redemptions Not Essentially Equivalent to a Dividend
- Section 4 Substantially Disproportionate Redemptions
- Section 5 Complete Termination of Interest Redemptions
- Section 6 Distributions in Partial Liquidations
- Section 7 Scope of I.R.C. 318
- Section 8 Family Attribution Rules
- Section 9 Attribution of Ownership Between Partnerships and Partners
- Section 10 Attribution of Ownership Between Trusts and Beneficiaries
- Section 11 Attribution of Ownership Between Estates and Beneficiaries
- Section 20 Application of Stock Dividend Rules to Redemptions and I.R.C. 306 Rules
- Section 27 Treatment to Corporation
- Section 28 Formation of a Subsidiary
- Section 29 Liquidation of a Subsidiary
- Section 30 Definition of a Recapitalization
- Section 31 Types of Recapitalizations and Collateral Issues
- Section 32 Recognition of Gain or Loss
- Section 33 Character of Gain Recognized
- Section 34 Basis to Stockholders
- Section 35 Creation of I.R.C. 306 Stock
- Section 36 Impact on Corporations Earnings and Profits
- Section 37 Application of Stock Distribution Rules to Recapitalizations
- Section 49 Using I.R.C. 355 to Dispose of Assets
- Section 50 Missouri Tax Implications of Internal Corporate Readjustments