Wang, Davis J.
Ins and Outs of the New Proposed Regulations on the Stock Buyback Tax /Davis J. Wang , S. Eric Wang , Jameson S. Lloyd , Alexei L. Owen.
This article reviews the recently issued Proposed Regulations on the application of the stock repurchase tax in Internal Revenue Code Section 4501. The Proposed Regulations address repurchases of foreign corporate stock “funded” by a domestic entity, repurchases of preferred stock, exemptions for redemptions in a complete liquidation, and application to M&A transactions.
RECOMPRA DE ACCIONES
IMPUESTOS
Wang, S. Eric
Lloyd, Jameson S.
Owen, Alexei L.
Journal of Taxation of Investments 0747-9115n. 41-2, spring 2024, p. 51-62
Ins and Outs of the New Proposed Regulations on the Stock Buyback Tax /Davis J. Wang , S. Eric Wang , Jameson S. Lloyd , Alexei L. Owen.
This article reviews the recently issued Proposed Regulations on the application of the stock repurchase tax in Internal Revenue Code Section 4501. The Proposed Regulations address repurchases of foreign corporate stock “funded” by a domestic entity, repurchases of preferred stock, exemptions for redemptions in a complete liquidation, and application to M&A transactions.
RECOMPRA DE ACCIONES
IMPUESTOS
Wang, S. Eric
Lloyd, Jameson S.
Owen, Alexei L.
Journal of Taxation of Investments 0747-9115n. 41-2, spring 2024, p. 51-62