... 355 ( b ) ( 2 ) ( D ) is not intended to apply to a distribution “ that merely has the effect of converting indirect control into direct control. 10 In Baan v . Commissioner , 45 T.C. 71 ( 1965 ) , revd . and remanded 382 F.2d 485 ...
Federal Income Taxation of Business Organizations
Within each section, the book moves from the straight-forward to the more complex rules associa
Federal Income Taxation of Business Organizations
Federal Income Taxation of Business Organizations: 1993 Supplement
Federal Income Taxation of Business Organizations