| 000 | 01118nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c143050 _d143050 |
||
| 003 | ES-MaIEF | ||
| 005 | 20201020120958.0 | ||
| 007 | ta | ||
| 008 | 201020t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_97725 _aBruno, Michael |
|
| 245 | 0 |
_aImportant U.S. tax considerations in unwinding a C corporate structure _c by Michael J. Bruno, Steven Hadjilogiou and Le Chen |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 |
_aSOCIEDADES _948454 |
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| 650 |
_aIMPUESTOS _947460 |
||
| 650 |
_aELUSION FISCAL _943410 |
||
| 650 |
_aESTADOS UNIDOS _942888 |
||
| 700 | 1 |
_964584 _aHadjilogiou, Steven |
|
| 700 | 1 |
_968494 _aChen, Le |
|
| 773 | 0 |
_9163594 _oOP 138-Bis/2020/99/13 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 99, n. 13, September 28, 2020, p. 1689-1698 |
|
| 942 | _cART | ||