ETAX Corporation Redemptions and Liquidations R17-202X
When will a substantially disproportionate redemption qualify as a sale?
ETAX Corporation Distributions R17-200X
Provide the tax treatment of a distribution when current E&P are negative and accumulated E&P are positive.
ETAX Corporation Distributions R17-199X
Provide the tax treatment of a distribution, when current and accumulated earnings and profits (E&P) are negative.