| Autor: |
Wang, Davis J., Wang, S. Eric, Lloyd, Jameson S., Owen, Alexei L. |
| Předmět: |
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| Zdroj: |
Journal of Taxation of Investments; Spring2024, Vol. 41 Issue 3, p51-62, 12p |
| Abstrakt: |
This article reviews the recently issued Proposed Regulations on the application of the stock repurchase tax in Internal Revenue Code Section 4501. The Proposed Regulations address repurchases of foreign corporate stock “funded” by a domestic entity, repurchases of preferred stock, exemptions for redemptions in a complete liquidation, and application to M&A transactions. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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