Redemptions /
" ... discusses the tax effects of a stock redemption both to the redeeming corporation and the redeemed shareholder and analyzes the categories of [Section] 302."
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| Previous Title: | Redemptions. |
|---|---|
| Corporate Author: | |
| Other Authors: | , |
| Format: | Book |
| Language: | English |
| Published: |
Arlington, Va. :
Tax Management Inc.,
c2012-
|
| Series: | Tax management portfolios ;
767-3rd |
| Subjects: | |
| Online Access: | http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_767&split=1 |
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| LEADER | 00000cai a2200000Ia 4500 | ||
|---|---|---|---|
| 001 | 815972987 | ||
| 003 | OCoLC | ||
| 005 | 20121108000000.0 | ||
| 008 | 121105c20129999vauuu l b 0 2eng d | ||
| 020 | |a 9781558719705 | ||
| 020 | |a 1558719709 | ||
| 035 | |a (SKY)252253800 | ||
| 040 | |a HHS |c HHS |d BRY | ||
| 049 | |a VLA | ||
| 050 | 4 | |a KF6289 .A1 |b .T32 v.767 2012 | |
| 245 | 0 | 0 | |a Redemptions / |c by Joseph M. Doloboff and George C. Koutouras |
| 260 | |a Arlington, Va. : |b Tax Management Inc., |c c2012- | ||
| 300 | |a 1 v. (loose-leaf) ; |c 28 cm | ||
| 310 | |a Updated irregularly | ||
| 490 | 1 | |a Tax management portfolios ; |v 767-3rd | |
| 500 | |a "This portfolio revises and supersedes 767-2nd T.M." | ||
| 500 | |a Kept up to date with replacement pages | ||
| 504 | |a Includes bibliographical references | ||
| 505 | 0 | |a Detailed analysis. Introduction -- History -- Definition of a redemption -- Tax consequences of a redemption -- Section 302(b)(3) -- complete termination of shareholder's interest -- Section 302(b)(2)-substantially disproportionate redemptions -- Section 302(b)(1)-not essentially equivalent to a dividend -- Partial liquidation: [Section] 302(b)(4) and [Section] 302(e) -- Constructive stock ownership: [Section] 318 -- Bootstrap acquisitions and related topics -- Other special issues -- Table of worksheets | |
| 520 | |a " ... discusses the tax effects of a stock redemption both to the redeeming corporation and the redeemed shareholder and analyzes the categories of [Section] 302." | ||
| 650 | 0 | |a Bonds |x Taxation |z United States | |
| 700 | 1 | |a Doloboff, Joseph M., |d 1959- | |
| 700 | 1 | |a Koutouras, George C | |
| 710 | 2 | |a Tax Management Inc | |
| 780 | 0 | 0 | |t Redemptions. |d Washington, D.C. : Tax Management Inc., 2002- |w (OCoLC)49847067 |
| 830 | 0 | |a Tax management portfolios ; |v 767-3rd | |
| 856 | 4 | 1 | |u http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_767&split=1 |
| 907 | |a .b2175897 | ||
| 998 | |a res | ||
| 999 | |c 101774 | ||
| 852 | |a Law Library |b Reserve |h KF6289 .A1 .T32 v.767 2012 |p 33940004203087 | ||