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
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.