Important U.S. tax considerations in unwinding a C corporate structure by Michael J. Bruno, Steven Hadjilogiou and Le Chen
By: Bruno, Michael
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Contributor(s): Hadjilogiou, Steven | Chen, Le.
Material type: 
ArticlePublisher: 2020Subject(s): SOCIEDADES | IMPUESTOS | ELUSION FISCAL | ESTADOS UNIDOS
In:
Tax Notes International v. 99, n. 13, September 28, 2020, p. 1689-1698Summary: 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.
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|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2020/99/13-1 (Browse shelf) | Available | OP 138-B/2020/99/13-1 |
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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.
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