Tackling Taxes

Section 1361(b)(3)(C) governs the income tax characterization of the termination of a qualified subchapter S subsidiary (QSub) election. The general rule is that if a QSub election is terminated, the subsidiary is treated as a new corporation acquiring all of its assets (and assuming all of its liab...

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Bibliographische Detailangaben
Veröffentlicht in:Taxes 2011-08, Vol.89 (8), p.15
Hauptverfasser: Lau, Paul C, Soltis, Sandy, Stapleton, Nora
Format: Artikel
Sprache:eng
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