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Maintaining single taxation: sec. 336(e) and S corporations.

Authors :
Schnee, Edward J.
Seago, W. Eugene
Source :
The Tax Adviser. March 1, 2014, Vol. 45 Issue 3, p178, 9 p.
Publication Year :
2014

Abstract

In May 2013Treasury issued final regulations under Sec. 336(e).(1) This Code subsection allows taxpayers to elect to treat a corporation's sale of at least 80% of its stock in a [...]

Subjects

Subjects :
Tax elections -- Laws, regulations and rules
Subsidiary corporations -- Taxation -- Laws, regulations and rules
S corporations -- Taxation -- Laws, regulations and rules
Government regulation
Internal Revenue Code (I.R.C. 336(e)) (I.R.C. 338(h)(10))

Details

Language :
English
ISSN :
00399957
Volume :
45
Issue :
3
Database :
Gale General OneFile
Journal :
The Tax Adviser
Publication Type :
Periodical
Accession number :
edsgcl.367246321

Tools

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