Zusammenfassung der Ressource
Corporate Taxation: Nonliquidating Distributions
- Taxation of Property Distributions
- Determining the Dividend Amount from Earnings & Profits
- Overview
- Dividends Definded
- Computing Earnings & Profits
- Ordering of E&P Distributions
- Distributions of Noncash Property to Shareholders
- Stock Distributions
- Tax Consequences to Shareholders Receiving a Stock Distribution
- Stock Redemptions
- The Form of a Stock Redemption
- Redemptions That Reduce a Shareholder's Ownership Interest
- Tax Consequences to the Distributing Corporation
- Partial Liquidations