When might a shareholder have to rely on the not essentially equivalent to a dividend test in

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When might a shareholder have to rely on the “not essentially equivalent to a dividend” test in arguing a stock redemption should be treated as an exchange for tax purposes?

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Taxation Of Individuals And Business Entities 2019 Edition

ISBN: 9781259918391

10th Edition

Authors: Brian C. Spilker, Benjamin C. Ayers, John Robinson, Edmund Outslay, Ronald G. Worsham, John A. Barrick, Connie Weaver

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