The Trap in Liquidating an S Corporation That Was Formerly a C Corporation
Date
2008-05-30
Authors
Harl, Neil
Major Professor
Advisor
Committee Member
Journal Title
Journal ISSN
Volume Title
Publisher
Authors
Research Projects
Organizational Units
Organizational Unit
Journal Issue
Journal Issue
Is Version Of
Versions
Series
Department
Iowa State University Digital Repository
Abstract
The dramatic shift in rules governing corporate liquidations in the Tax Reform Act of 1986,1 has led to the development of strategies to ease the draconian provisions that have governed corporate liquidations for the past two decades including shifting to S corporation status.2