Tricia's Compilation for 'complete liquidation of a corporation'

Corporations: Redemptions and Liquidations

... its assets, with certain exceptions LiquidationsEffect on Corporation (slide 1 of 3) Gain or loss is recognized by corporation on distribution in complete liquidation ...

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Submitter: allolefer
Form 966 (Rev. 12-2007)

For example, enter section 331 for a complete or partial liquidation of a corporation or enter section 332 for a complete liquidation of a subsidiary corporation that ...

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Submitter: applecraft
SOLUTION : Liquidating distributions - Related party and built-in ...

Liquid Corporation has three assets, and two individual shareholders - Major and ... Major shareholder: Recognizes a $20,000 LTCG on stock in complete liquidation ...

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Submitter: jjales
Corporate Distributions in Complete Liquidations

In a complete liquidation, shareholders surrender all of their stock in the corporation and receive their pro rata shares of any remaining assets after all creditors have ...

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Submitter: fiifirich
Income Tax

However, a complete termination of any shareholders interest is always a ... S-Corporation Liquidation. Corporate Gain: Corporation recognizes any inside gain or loss on ...

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Submitter: keikosman
Source of Income Tx 8300

Per 302(c)(2)(B)(ii), a complete termination does not occur if: Son ... Shareholder issues Gain or loss recognized Partial liquidation Rev. Rul. 79-184 Corporation P owns ...

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Submitter: babyypinkzz
S E P T E M B E R 2 0 0 2 E D I T I O N

Sample Plan of Distribution. PLAN OF TERMINATION. OF. ABC CORPORATION. This Plan of Termination (the Plan) is intended to accomplish the complete liquidation of ...

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Submitter: lacybaker
PowerPoint Presentation

Subsidiary must do either of the following: Distribute all of its property to the parent corporation in complete liquidation within a single tax year.

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Submitter: ladyduffer
Section 338(h)(10) S Corporation Checklist

In determining whether to structure the sale of an S corporation as stock sale or as an asset sale followed by a complete liquidation of the corporation, the additional ...

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Submitter: crakem
highered.mcgraw-hill.com

The chapter will conclude with a look at the tax consequences of the final event in the life of a corporation, the complete liquidation of the corporate business.

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Submitter: pudgyme
S Corporations

Gains: Yes (compute gain in the same way as if the property were sold) Losses: No (except in complete liquidation). DistributionsEffect on S Corporation What is ...

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Submitter: tmitch2929
Tauber Balser, P

In the complete liquidation of a corporation, a distribution of assets from a corporation results in gain or loss to the corporation as if the distributed assets were ...

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Submitter: pouchepouse
CHAPTER 4

Is the distribution in partial or complete liquidation of Willet Corporation? Does the distribution qualify as a stock redemption for tax purposes?

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Submitter: steve-scott
The Trap in Liquidating an S Corporation That Was Formerly a C ...

... on the distribution of property in complete liquidation as if the property were sold at its fair market value. 4 The gain is taxed to the liquidating C corporation as ...

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Submitter: rbabydill
Chapter 5

... of its assets, with certain exceptions 336 LiquidationsEffect on Corporation Gain or loss is recognized by corporation on distribution in complete liquidation Loss ...

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Submitter: farieda
Chapter 6: Corporate Liquidating Distributions

... Hall Overview of Corporate Liquidations (Complete Liquidation ... Publishing as Prentice Hall Effects of Liquidation on Shareholders (1 of 2) Effects on parent corporation ...

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Submitter: immomneda
Corporations: Stock Redemptions

EXAMPLE 24 Pursuant to a plan of complete liquidation, Goose Corporation distributes equipment to Kareemwhoowns 20%of Goosesstock. The equipment has an adjusted basis of$ ...

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Submitter: buyduloxetine
PowerPoint Presentation

... of all of its stock in accordance with a plan of liquidation Shareholders Treatment [IRC 331(a)] Distributions received in complete liquidation of a corporation ...

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Submitter: macknz
Chapter 7- Corporate Complete Liquidations

Issue: Does a distribution of property in kind in a complete liquidation trigger gain recognition to the distributor corporation as to the distributed asset?

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Submitter: gagik12
Chapter C:6 Corporate Liquidating Distributions Discussion Questions

an indebtedness owed to Parent on the date it adopted a plan of complete liquidation. Parent Corporation recognizes gain or loss upon receipt of property in payment of ...

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Submitter: mentos
Service Center where corporation filed

For example, enter section 331 for a complete or partial liquidation of a corporation or enter section 332 for a complete liquidation of a subsidiary ...

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Submitter: litterboy
Balance Sheet

a Compute the gain or loss recognized by Rex, Felix, and DCC on a complete liquidation of the corporation assuming each shareholder receives a pro rata distribution ...

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Submitter: ffo1946
Corporate Tax Outline

311(a) General Rule: Except as provided in (b), no gain or loss is recognized to a corporation on the distribution (not in complete liquidation) of its stock (or rights ...

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Submitter: sdenner
Proposed Regs on Installment Obligations and Liquidation - 03/1997

Shelton involved a sale of a company and subsequent liquidation under old Section 337. As the sole shareholder of his corporation, Shelton adopted a complete liquidation plan ...

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Submitter: hutchdei

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