Chapter 18 corporate taxation nonliquidating distributions Karachi girl xxx
Except as otherwise provided in this chapter, a distribution of property (as defined in section 317(a)) made by a corporation to a shareholder with respect to its stock shall be treated in the manner provided in subsection (c).
100–203 substituted “subsections (k) and (n)” for “subsection (n)”. View a sample of this title using the Read Now feature To purchase a printed version of this title, please visit Understanding Taxation of Business Entities is new to the Lexis Nexis Understanding Series.This book is designed primarily for use by law students taking a course on the taxation of business entities, or separate courses on partnership taxation and corporate taxation.The book is broken into parts on partnership taxation, C corporation taxation, and S corporation taxation.
The book is replete with descriptions and analyses of the relevant Internal Revenue Code and Treasury Regulations provisions, summaries of leading cases and IRS rulings, and plenty of examples that apply the law to hypothetical situations.