THE EFFECT OF TAX-FREE REORGANIZATIONS ON SUBSEQUENT CORPORATE DISTRIBUTIONS

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D9 [法律]; DF [法律];

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0301 ;

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页码：281 / 286

页数：6

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[1] Basis in Tax-Free Reorganizations
Holzman, Robert S.
[J]. TAXES-THE TAX MAGAZINE, 1946, 24 (08): : 707 - 718
[2] TESTS FOR TAX-FREE DISTRIBUTIONS ON CORPORATE DIVISION
PALESTIN, IJ
[J]. TAXES, 1960, 38 (04): : 327 - 338
[3] TAX-FREE REORGANIZATIONS - HOLZMAN,RS
不详
[J]. BANKING LAW JOURNAL, 1968, 85 (06): : 564 - 564
[4] Tax-Free Reorganizations and the New Corporation Tax Ceiling
Good, Roy S.
[J]. TAXES-THE TAX MAGAZINE, 1952, 30 (10): : 809 - 810
[5] Merit Rating and Tax-Free Transfers and Reorganizations
Lappner, Jess J.
[J]. TAXES-THE TAX MAGAZINE, 1948, 26 (06): : 501 - 505
[6] Tax-Free Reorganizations Without Control of the Transferee
Seidman, J. S.
[J]. TAX MAGAZINE, 1934, 12 (10): : 525 - 526
[7] TAX-FREE REORGANIZATIONS: THE EVOLUTION AND REVOLUTION OF TRIANGULAR MERGERS
Hoffer, Stephanie
Oesterle, Dale A.
[J]. NORTHWESTERN UNIVERSITY LAW REVIEW, 2014, 108 (03) : 1083 - 1113
[8] Dispositions reported as tax-free reorganizations found to be taxable
不详
[J]. JOURNAL OF TAXATION, 2002, 96 (05): : 314 - 315
[9] Tax-Free Reshuffling of Corporate Control
Leighton, Philip Z.
[J]. TAXES-THE TAX MAGAZINE, 1953, 31 (06): : 413 - +
[10] CONFLICTING DEFINITIONS OF LIABILITIES THREATENS SOME TAX-FREE REORGANIZATIONS
PHELAN, ME
[J]. JOURNAL OF TAXATION, 1974, 40 (06): : 356 - 360