« PreviousContinue »
II. THE TWO-TIER TAX ON DISTRIBUTED INCOME AND CERTAIN
III. DISTRIBUTIONS AND LIQUIDATING SALES OF APPRECIATED
1. Character of nonliquidating distributions....
2. Bail-outs through use of related corpora-
1. Dividend-within-gain limitation on boot
2. Treatment of securities as boot......
3. Treatment of acquired corporation's debts...
4. Treatment of acquiring corporations in tri-
5. Boot derived from reorganizations involv-
ing certain foreign corporations....
6. Transfer of property to controlled corpora-
1. Depreciation recapture in certain tax-free
2. Conversion of a C corporation to an S cor-
5. Deferral by solvent taxpayers of discharge