Chapter 6 Tax Aspects of Corporate Liquidations

Index

• Section 1 Introduction
• Section 2 Introduction
• Section 3 General Rule
• Section 4 Reorganization
• Section 5 Distributions to Related Persons
• Section 6 Tax Avoidance Purpose
• Section 7 Assignment of Income
• Section 8 Liquidation and Reincorporation
• Section 9 General Rule
• Section 10 Series of Distributions
• Section 11 Installment Obligations
• Section 12 Open Transaction
• Section 13 Contingent Liabilities
• Section 14 Basis of Assets Received
• Section 15 Introduction
• Section 16 General Rule
• Section 17 Stock Ownership
• Section 18 Complete Liquidation
• Section 19 Plan of Liquidation
• Section 20 Timing Limits
• Section 21 General Rule
• Section 22 Subsidiary Indebtedness to Parent
• Section 23 Effects on Parent Corporation
• Section 24 Effects on Minority Shareholders
• Section 25 Insolvent Subsidiary Corporation
• Section 26 Avoiding I.R.C. 332
• Section 27 Filing Requirements
• Section 28 Request for Prompt Assessment
• Section 29 Scope of I.R.C. 338
• Section 30 Qualified Stock Purchase
• Section 31 I.R.C. 338 Election
• Section 32 Tax Effects to the Target Corporation
• Section 33 I.R.C. 338(h)(10) Election