IRB 2013-24 (Rev. June 10, 2013) - IRS

This outline will discuss the basic rules applicable to asset sales and purchases by S corporations, as well as the unique issues that must be considered in the ...







SPECIAL REPORT - tax notes federal - RSM US
Congress enacted section 1244 to encourage the flow of funds into small businesses and to place stockholders of small corporations on a more nearly equal basis ...
Mergers and Acquisitions Involving S Corporations (Part 1)
Section 1244 is not only im- portant in the original issue of stock of a newly formed corporation, but also important in any subsequent addition of new capital ...
WHO Public Hearing on Harmful Use of Alcohol
Quiero dar las gracias, en primer lugar, a mis dos directores, el Dr. Jesús. Fernández y el Dr. Julio Borrego. Primero fueron excelentes profesores y ahora ...



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practising law institute tax strategies for corporate acquisitions ...