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19th Ann. Tax Conf. [i] (1973)

handle is hein.journals/antcwilm13 and id is 1 raw text is: NINETEENTH ANNUAL CONFERENCE SALE OF A SMALL BUSINESS OR PART THEREOF ASSET SALE OR STOCK SALE (A) Corporate and Other Non Tax Ramifications (B) Use of Installment Sale Method (453) (C) Liquidation Sale (9337) .......................... Jon E. Bischel COLLAPSIBLE CORPORATIONS (A) Definition (B) Collapsible Event and Treatment (C) Quasi Collapsible Event and Treatment (D) Statutory Exceptions to Collapsible Treatment ...... Michael K. Ryan CORPORATE LIQUIDATIONS Treatment to the Shareholder; Treatment to the Corporation; Liquidation of a Subsidiary; Nontaxable Liquidations; Recapture problems and other independent recognition problems ........................... John J. Mylan DISPOSITION OF UNWANTED ASSETS Section 335 Divisions; Patrial Liquidations; Disposition of Unwanted Assets following the foregoing: (1) Nontaxable, (2) Taxable ......... George J. Rabil REINCORPORATION AND RELATED PROBLEMS (A) Sale to Related Parties: (1) Quasi Reorganizations (§304) (2) Section 337 - Recast as a Reorganization (B) Liquidation-Reincorporation ............... B. Roland Freasier, Jr. COLG OF WILA N AYNVRII WILL AUG VRII