Section 4 Substantially Disproportionate Redemptions
| Library | Business Transitions 2009 Supp |
See also Zenz v. Quinlivan, 213 F.2d 914 (6th Cir. 1954), which is the basis for Revenue Ruling 75-447, 1975-2 C.B. 113. Part sale/part redemption transactions are many times called Zenz transactions.
Revenue Ruling 69-608, 1969-2 C.B. 42, was incorporated into Treasury Regulation § 1.1041-2 in the...
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