Subchapter C 301-391

Question 1

Distributions of Property (Dividends)

Answer 1

301

Question 2

Distributions in Redemption of Stock

Answer 2

302

Question 3

Distributions in Redemption of Stock to Pay Death Taxes

Answer 3

303

Question 4

Redemption Through Use of Related Corporations

Answer 4

304

Question 5

Distributions of Stock and Stock Rights

Answer 5

305

Question 6

Dispositions of Certain Stock (Preferred Stock Bailouts)

Answer 6

306

Question 7

Basis of Stock and Stock Rights Acquired in Distributions

Answer 7

307

Question 8

Taxability of Corporation on Distribution

Answer 8

311

Question 9

Effect on Earnings and Profits

Answer 9

312

Question 10

Dividend Defined

Answer 10

316

Question 11

Property & Redemption Definitions

Answer 11

317

Question 12

Constructive Ownership of Stock

Answer 12

318

Question 13

G/L to SH in Corporate Liquidations

Answer 13

331

Question 14

Complete liquidation of Subsidiaries

Answer 14

332

Question 15

Basis of Property Received in Liquidations

Answer 15

334

Question 16

G/L Recognized on Property Distributed in Complete Liquidation

Answer 16

336

Question 17

Nonrecognition for Property Distributed to Parent in Complete Liquidation of Subsidiary

Answer 17

337

Question 18

Certain Stock Purchases Treated as Asset Acquisitions

Answer 18

338

Question 19

Liquidation Definition

Answer 19

346

Question 20

Transfer to Corporation Controlled by Transferor

Answer 20

351

Question 21

Exchanges of Stock and Securities in Certain Reorganizations

Answer 21

354

Question 22

Distribution of Stock and Securities of a Controlled Corporation

Answer 22

355

Question 23

Receipt of Additional Consideration (Reorganization)

Answer 23

356

Question 24

Assumption of Liability (Reorganization

Answer 24

357

Question 25

Basis to Distributees (Reorganization)

Answer 25

358

Question 26

Nonrecognition of G/L to Corporations; Treatment of Distributions (Reorganization)

Answer 26

361

Question 27

Basis to Corporations (Reorganization)

Answer 27

362

Question 28

Foreign Corporation Definition

Answer 28

367

Question 29

Reorganization Definitions

Answer 29

368

Question 30

Part V - Carryovers

Answer 30

381-384

Question 31

Treatment of Certain Corporate Interests as Stock or Indebtedness

Answer 31

385

Question 32

(Part) Distributions by Corporations

Answer 32

Part I - 301-318

Question 33

(Part) Corporate Liquidations

Answer 33

Part II - 331-346

Question 34

(Part) Corporate Organizations and Reorganizations

Answer 34

Part III - 351-368

Question 35

(Part) Treatment of Certain Corporate Interests as Stock or Indebtedness

Answer 35

Part VI - 385