Title

The myth of tax-free liquidation.

SelectedWorks Author Profiles:

James A. Fellows

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)

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.

Language

en_US

Publisher

New York State Society of Certified Public Accountants

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.