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