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Tax manual for corporate liquidations, redemptions, and estate planning recapitalizations

by Hagendorf, Stanley (Paperback)

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4103 Examination Techniques Internal Revenue Service ~ Manual Transmittal February 26 2016 Purpose 1 gift and fiduciary tax cases with 365 days and estate tax cases with 270 days remaining on the statute of limitations Consider the tax implications of partial or complete liquidations partial or complete redemptions and distributions essentially equivalent to dividends 41039420

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