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