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

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22. When might a shareholder have to rely on the

“not essentially equivalent to a dividend” test in arguing that a stock redemption should be treated as an exchange for tax purposes?

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Taxation Of Individuals And Business Entities 2020

ISBN: 9781259969614

11th Edition

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

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