Tax Management, Primary Sources

Tax Management, Primary Sources

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the subsidiar or 50 percent or more of the total value of all classes of the siibsialt; lii1rya#39;s outstanding stock. ... 3GS(.1iil)(B|. the etlect ot disqiialitying the exchange for tnllree treatment Iill a#39;be to treat each shareliui-ier at the iiaiiiversiiied ... assets ot 830.000: small amounts of stock n publicly held company A worth $30.000 and In public company B worth $25, 000; ... the rule used In dellnln: an aquot;investment eompnn_vaquot; 1alt; also and in iii-ti-rmlnlne whether on Inveatllient company Ia din- rslfii-ii.

Title:Tax Management, Primary Sources
Publisher: - 1977


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