Mergers & Acquisition of Pass-through Entities: S ...

12 | M&A of Pass-Through Entities S Corporation Asset Sale: Tax Consequences – Seller Generally only one level of tax is paid: à S corporation has income on sale of assets that is passed through to S corporation shareholders à Income retains its character (capital or ordinary) depending on the type of assets sold à Generally no additional tax is due on liquidation because tax basis of shares ................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download