Bruno, Michael
Important U.S. tax considerations in unwinding a C corporate structure / by Michael J. Bruno, Steven Hadjilogiou and Le Chen .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors explore how taxpayers can unwind a C corporation structure in a tax-efficient manner for U.S. federal tax purposes, examining both taxable and tax-free transactions.
SOCIEDADES
IMPUESTOS
ELUSION FISCAL
ESTADOS UNIDOS
Hadjilogiou, Steven
Chen, Le
Tax Notes International 1048-3306v. 99, n. 13, September 28, 2020, p. 1689-1698
Important U.S. tax considerations in unwinding a C corporate structure / by Michael J. Bruno, Steven Hadjilogiou and Le Chen .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors explore how taxpayers can unwind a C corporation structure in a tax-efficient manner for U.S. federal tax purposes, examining both taxable and tax-free transactions.
SOCIEDADES
IMPUESTOS
ELUSION FISCAL
ESTADOS UNIDOS
Hadjilogiou, Steven
Chen, Le
Tax Notes International 1048-3306v. 99, n. 13, September 28, 2020, p. 1689-1698