Corporate Reorganizations.
| Autor: | Bogaard, John F. |
|---|---|
| Zdroj: | Journal of Corporate Taxation; Fall76, Vol. 3 Issue 3, p317, 9p |
| Abstrakt: | Focuses on the so-called 'boot' distributions in relation to what has become known as the 'automatic' dividend rule, and interpretation by United States Internal Revenue Service rulings 74-515, 74-516, 74-83 and by the Wright decision. Problems persisting with boot distributions; Treatment of each class of stock with respect to boot; Tax effect; Transferee corporation; Definition of corporation. |
| Databáze: | Supplemental Index |
| Externí odkaz: |
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