Corporate liquidations and installment obligations: the final regulations

Article Abstract:

IRS final regulations under IRC section 453(h) guiding corporate liquidations and stockholder receipts of installment obligations were issued in Jan 1998. Stockholders may choose or elect out of the installment method for reporting gain on planned corporate liquidations under section 331 which take place within a 12-month period. Reference to several detailed examples may be useful.

Corporate Tax Administration, Corporate taxes, Tax administration

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Congress should provide relief from the repeal of the General Utilities doctrine for small corporations

Article Abstract:

The advisability of allowing the General Utilities doctrine, which was embodied in repealed IRC sections 336-337, to apply to small corporations is discussed. The author supports his argument with references to tax law and policy and includes 101 footnotes.

Evaluation, Recognition of gain or loss (Taxation), Recognized gain or loss (Taxation), General Utilities doctrine (Taxation)

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Does installment sale rule change make stock sales a more attractive means of structuring sale of smaller C corporations?

Article Abstract:

The author explores the possible influence on small corporation finance of the change in tax law which disallows the use of accrual accounting for installment sales. He explains how the change may encourage stock sales over taxable asset transfers.

Accounting Methods, Finance, Accounting, Small business, Corporate finance, Accrual basis accounting

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