The myth of tax-free liquidation.

James A. Fellows

The myth of tax-free liquidation.

University of South Florida

Research output: Contribution to journal › Article › peer-review

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)

Original language	American English
Journal	Default journal
State	Published - Jan 1 1984

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title = "The myth of tax-free liquidation.",

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)",

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note = "Fellows, J. A. (1984). The myth of tax-free liquidation. The CPA Journal, 54(11), 46-52.",

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AB - “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)

UR - https://digitalcommons.usf.edu/emeritus-pub/64

UR - https://login.ezproxy.lib.usf.edu/login?url=http://search.proquest.com/abicomplete/docview/211840686/fulltextPDF/14233F3F27D36F44F79/1?accountid=14745

M3 - Article

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The myth of tax-free liquidation.

Abstract

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