STOCK ACQUISITIONS AND LIQUIDATIONS BY S-CORPORATIONS - AVAILABILITY OF BENEFITS AFFORDED BY SECTIONS 332 AND 338

Citation
Sm. Zachary et Pr. Weingold, STOCK ACQUISITIONS AND LIQUIDATIONS BY S-CORPORATIONS - AVAILABILITY OF BENEFITS AFFORDED BY SECTIONS 332 AND 338, Journal of corporate taxation, 20(3), 1993, pp. 211-222
Citations number
3
Categorie Soggetti
Business Finance
ISSN journal
00940593
Volume
20
Issue
3
Year of publication
1993
Pages
211 - 222
Database
ISI
SICI code
0094-0593(1993)20:3<211:SAALBS>2.0.ZU;2-I
Abstract
An analysis of the change in the Internal Revenue Service's position t hat now permits an S corporation to avail itself of the benefits affor ded by Sections 332 and 338.