Boot distributions and assumption of liabilities /
"... discusses the tax issues that arise in connection with distributions of boot by a corporation to shareholders and creditors. "Boot" is defined as money or property, other than the stock and securities permitted to be received without the recognition of gain or loss, that is recei...
|Previous Title:||Koutouras, George C. Boot distributions and assumption of liabilities.|
|Format:||Electronic Continuing Resource|
Arlington, VA :
|Series:||Tax management portfolios ;
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