ENTREPRENEURSHIP CLASS XI-XII (2021-22)
3 A. Insolvent Subsidiaries and Rev. Rul. 2003-125 –Section 332 liquidation “only applies [when] the [controlling corporate shareholder] receives at least partial payment for the stock which it owns in the liquidating corporation.” –Section 332 will not apply and transaction will be taxable under Section 1001 if: ................
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