Source: https://www.jdsupra.com/legalnews/current-distributions-partial-58332/
Timestamp: 2019-06-18 11:31:14
Document Index: 696259327

Matched Legal Cases: ['§ 1411', '§ 1411', '§ 317', '§ 317', '§ 11', '§ 11', '§ 1221', '§ 1221', '§ 199', '§ 199', '§ 1368', '§ 1368', '§ 318', '§ 318', '§ 381', '§ 381', '§ 1367', '§ 1367']

Current Distributions & Partial Liquidations: Corps vs. Partnerships | Farrell Fritz, P.C. - JDSupra
§ 1411. Imposition of tax , 26 U.S.C. § 1411
§ 317. Other definitions , 26 U.S.C. § 317
§ 11. Tax imposed , 26 U.S.C. § 11
§ 1221. Capital asset defined , 26 U.S.C. § 1221
§ 199A. Qualified business income , 26 U.S.C. § 199A
§ 1368. Distributions , 26 U.S.C. § 1368
§ 318. Constructive ownership of stock , 26 U.S.C. § 318
§ 381. Carryovers in certain corporate acquisitions , 26 U.S.C. § 381
§ 1367. Adjustments to basis of stock of shareholders, etc , 26 U.S.C. § 1367