Liquidation-Reincorporation: A Recent Development
نویسندگان
چکیده
منابع مشابه
Federal Taxation: Imposition of Double Standard for Section 368 Reorganization in Liquidation-reincorporation Setting
T HREE OF THE petitioners in Moffatt v. Commissioner,' owners of all the stock of Moffatt & Nichol, Inc., an engineering consulting firm, employed an independent accountant to study the tax problems presented by that firm's accumulation of substantial undistributed earnings. In accordance with the accountant's recommendation, a new firm was incorporated to handle all new business and to perform...
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ژورنال
عنوان ژورنال: Duke Law Journal
سال: 1971
ISSN: 0012-7086
DOI: 10.2307/1371761