C7-34 Sears shareholders of record on June 28 , 1993 received 0.39031 shares of Dean Witter ( a Sears brokerage subsidiary ) common stock for each share of Sears stock owned in a spinoff transaction . The distribution qualified as tax ...
Prentice Hall's Federal Taxation, 1998: Comprehensive
Federal Taxation 1998: Individuals
Prentice Hall's Federal Tax Course 1998, Update for 1997 Tax Legislation
Federal Taxation 1998, Individual: Looseleaf Edition
Federal Taxation 1998, Individual
Federal Taxation 1998
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Federal Taxation 1998: Comprehenisve
December 31 , 1998. The two - year time period includes 1997 and 1998 because the gain is realized when the insurance proceeds are received in 1996 . Key Point The replacement period is three years instead of two years on the ...
Andrea and Bill each have a $ 200,000 basis for their Todd stock . Andrea and Bill each own 15 % of the Ashton stock ( 12,000 shares ) immediately after the reorganization . a . What are the amount and character of each shareholder's ...