Corporate Taxation: Nonliquidating Distributions

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Mind Map on Corporate Taxation: Nonliquidating Distributions, created by Jenny Stutheit on 19/02/2023.
Jenny Stutheit
Mind Map by Jenny Stutheit, updated more than 1 year ago
Jenny Stutheit
Created by Jenny Stutheit almost 2 years ago
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Resource summary

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