Combining ESOP purchases under Section 1042 with tax-free corporate restructuring transactions.
| Autor: | Truskowski, John B., Curtis, John E. |
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| Zdroj: | Journal of Corporate Taxation; Winter97, Vol. 23 Issue 4, p342, 28p |
| Abstrakt: | Focuses on the various forms of tax-free corporate restructuring that can be undertaken in anticipation of the sale of stock to an employee share-ownership plan (ESOP) and the sale impact on the tax-free nature of restructuring. Elements of a 1042 transaction; Basic formulations of the step transaction doctrine. |
| Databáze: | Supplemental Index |
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