ETAX Corporation Redemptions and Liquidations R17-02B
Provide the two qualifying tests for a partial liquidation to qualify as a sale.
ETAX Corporation Redemptions and Liquidations R17-01B
Provide the qualifying situations where a corporate redemption are treated as a sale.
ETAX Corporation Distributions R17-08B
Provide the tax effect if value of debt is > FMV of the property in a distribution.
ETAX Corporation Distributions R17-07B
Provide the rules to allocate E&P when multiple distributions are made.
