LIQUIDATION DISTRIBUTIONS - THE DECISION TO UTILIZE SECTION 453(H)

Authors
WHITE SJ PRATT JW
Citation
Sj. White et Jw. Pratt, LIQUIDATION DISTRIBUTIONS - THE DECISION TO UTILIZE SECTION 453(H), Journal of corporate taxation, 20(3), 1993, pp. 237-249
Citations number
NO
Categorie Soggetti
Business Finance
Journal title
Journal of corporate taxation → ACNP
ISSN journal
00940593
Volume
20
Issue
3
Year of publication
1993
Pages
237 - 249
Database
ISI
SICI code
0094-0593(1993)20:3<237:LD-TDT>2.0.ZU;2-N
Abstract
How to deal with the distribution of installment obligations by a corp oration to its shareholders in certain liquidations and the opportunit ies for achieving the most desirable tax result in this connection are considered.