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Lesson 7.3.2 Corporate Anti-Stuffing Rules: Applications I

Course video 89 of 108

In this module, you will be introduced to corporate liquidations. Some basic information on liquidations will be given, followed by a discussion on corporate tax treatment of complete liquidations. Also, the tax effects on shareholders will be analyzed. Finally, you will examine the tax effects on both the parent and subsidiary in parent-subsidiary liquidations.

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