Liquidating distribution to c corp shareholders

23-Oct-2015 02:37

Other special rules concern the distribution of installment receivables, debt instruments held by shareholders.

liquidating distribution to c corp shareholders-22

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In some cases, there may be some corporate level problems, such as the built-in gains taxes.Tax advisers must be aware of the Subchapter C rules, especially those concerned with gain or loss recognition on the distribution.

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