Explain the circumstances that permit a shareholder, who receives an installment obligation from a liquidating corporation, to

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Explain the circumstances that permit a shareholder, who receives an installment obligation from a liquidating corporation, to defer recognition of gain until the shareholder receives the payments on the obligation.

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CCH Federal Taxation Basic Principles 2020

ISBN: 9780808051787

2020 Edition

Authors: Ephraim P. Smith, Philip J. Harmelink, James R. Hasselback

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