The myth of tax-free liquidation.
Document Type
Article
Publication Date
1984
Date Issued
January 1984
Date Available
December 2013
ISSN
0732-8435
Abstract
“The goal in this article is to outline the Code provisions that require income recognition by corporations undergoing complete liquidations. In addition, planning points are reviewed to aid the accountant in minimizing the tax liability of the corporate client. The scope of the article is limited to corporate liquidations under Sec. 336 (in-kind liquidations) and Sec. 337(12-month liquidations)…” (p.46)
Language
en_US
Publisher
New York State Society of Certified Public Accountants
Recommended Citation
Fellows, J. A. (1984). The myth of tax-free liquidation. The CPA Journal, 54(11), 46-52.
Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.
COinS
Comments
Excerpt only. Full-text article is available only through licensed access provided by the publisher. Published in The CPA Journal, 54(11), 46-52. Members of the USF System may access the full-text of the article through the authenticated link provided.