Finally: Section 336(e) Options for Qualified Stock Dispositions

The old General Utilities doctrine provided for nontaxable treatment of corporate liquidations, thereby preventing multiple levels of taxation from being levied against a single economic gain. When Congress repealed the General Utilities doctrine as part of the Tax Reform Act of 1986, it enacted IRC...

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Veröffentlicht in:	Pennsylvania CPA Journal 2014-01, Vol.84 (4), p.12
Hauptverfasser:	Ruffner, William G, Wilkes, Kevin
Format:	Artikel
Sprache:	eng
Schlagworte:	Assets Equity funds Fair market value Liquidation Stockholders Stocks Subsidiaries Taxation
Online-Zugang:	Volltext
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