Case Note: Federal Income Tax Consequences of Liquidating an Affiliated Subsidiary into its Parent

Authors

  • Valeriya Avdeev William Paterson University

DOI:

https://doi.org/10.24203/ajbm.v6i4.5420

Keywords:

liquidation, taxable event, corporation

Abstract

This case note discusses federal income tax consequences to members of XYZ, Inc. Parent consolidated group resulting from a taxable liquidation of ABC, Inc. Subsidiary into XYZ, Inc. domestic Parent.

Author Biography

  • Valeriya Avdeev, William Paterson University

    Dr. Avdeev is an associate professor at William Paterson University, Cotsakos College of Business in Wayne, NJ. Dr. Avdeev has been highly productive as a researcher in the area of tax law over the past five years.  She as presented in eight leading academic conferences, including the Decision Sciences national conference and the New York Law School Symposium.  Dr. Avdeev has published nine articles in reputable journals and proceedings, including the CPA Journal and the New York Law School Law Review.

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Published

2018-08-17

Issue

Vol. 6 No. 4 (2018): August 2018

Section

Articles

License

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How to Cite

Case Note: Federal Income Tax Consequences of Liquidating an Affiliated Subsidiary into its Parent. (2018). Asian Journal of Business and Management, 6(4). https://doi.org/10.24203/ajbm.v6i4.5420