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| Author: | Barragato, C. A. |
| Title: | Corporate liquidations after TRA '86. |
| Journal: | Management Accounting (New York)
1988 : OCT, VOL. 70:4, p. 40-44 |
| Index terms: | LIQUIDATION COMPANY TAXATION USA |
| Language: | eng |
| Abstract: | Review of the General Utilities Rule and its impact on corporate mergers and acquisitions, linked with the 1986 Tax Reform Act (TRA). The pre-TRA '86 rules. How the avoidance of tax costs has become a legal complexity. The changes caused by TRA '86. How the transition rules provide full or partial relief. The so-called 'grandfather provisions'. The General Utilities doctrine and planning and pitfalls. The double taxation problem for corporate liquidation transactions and avoidance of the double tax impact. |
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