haku: @indexterm liquidation / yhteensä: 59
viite: 40 / 59
| Tekijä: | Barragato, C. A. |
| Otsikko: | Corporate liquidations after TRA '86. |
| Lehti: | Management Accounting (New York)
1988 : OCT, VOL. 70:4, p. 40-44 |
| Asiasana: | LIQUIDATION COMPANY TAXATION USA |
| Kieli: | eng |
| Tiivistelmä: | 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. |
SCIMA