| 000 | 01146nab a2200217 c 4500 | ||
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| 999 |
_c149914 _d149914 |
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| 003 | ES-MaIEF | ||
| 005 | 20241022171317.0 | ||
| 007 | ta | ||
| 008 | 241022t2024 us ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
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| 100 |
_972053 _aWang, Davis J. |
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| 245 | 1 | 0 |
_aIns and Outs of the New Proposed Regulations on the Stock Buyback Tax _cDavis J. Wang , S. Eric Wang , Jameson S. Lloyd , Alexei L. Owen. |
| 520 | _aThis 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. | ||
| 650 | 4 |
_970505 _aRECOMPRA DE ACCIONES |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 700 |
_972055 _aWang, S. Eric |
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| 700 |
_972056 _aLloyd, Jameson S. |
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| 700 |
_972057 _aOwen, Alexei L. |
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| 773 | 0 |
_9172347 _oOP 235/2024/3 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _gn. 41-2, spring 2024, p. 51-62 |
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| 942 | _cART | ||