Removing Assets from a C Corporation
| dc.contributor.author | Harl, Neil | |
| dc.contributor.department | Iowa State University Digital Repository | |
| dc.date | 2018-02-19T01:13:38.000 | |
| dc.date.accessioned | 2020-06-29T22:53:51Z | |
| dc.date.available | 2020-06-29T22:53:51Z | |
| dc.date.embargo | 2017-11-01 | |
| dc.date.issued | 2004-06-25 | |
| dc.description.abstract | <p>The shift in income tax rates on dividends<sup>1 </sup>and long-term capital gains<sup>2 </sup>has created useful options for removing assets from C corporations where taxpayers have been reluctant to incur the tax burdens of corporate liquidation.<sup>3 </sup>The fact that both provisions sunset after 2008,<sup>4 </sup>and could conceivably disappear before 2009 under fiscal pressure, suggest that a review of available options would be timely.</p> | |
| dc.identifier | archive/lib.dr.iastate.edu/aglawdigest/vol15/iss13/1/ | |
| dc.identifier.articleid | 1736 | |
| dc.identifier.contextkey | 10982580 | |
| dc.identifier.s3bucket | isulib-bepress-aws-west | |
| dc.identifier.submissionpath | aglawdigest/vol15/iss13/1 | |
| dc.identifier.uri | https://dr.lib.iastate.edu/handle/20.500.12876/3166 | |
| dc.source.bitstream | archive/lib.dr.iastate.edu/aglawdigest/vol15/iss13/1/AgLawDigest_v15n13_01.pdf|||Fri Jan 14 17:49:44 UTC 2022 | |
| dc.subject.disciplines | Agricultural and Resource Economics | |
| dc.subject.disciplines | Agricultural Economics | |
| dc.subject.disciplines | Agriculture Law | |
| dc.subject.disciplines | Public Economics | |
| dc.title | Removing Assets from a C Corporation | |
| dc.type | article | |
| dc.type.genre | article | |
| dspace.entity.type | Publication | |
| relation.isJournalIssueOfPublication | 4755faee-6777-4887-80b2-19adfdf07e5f | |
| relation.isOrgUnitOfPublication | d2bcee6c-7cba-4fa7-bd11-543354ce7b1b |
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