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Keywords: Code Section 304
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Journal Articles
Code Section 304: The Gift That Keeps on Giving
Available to Purchase
The ATA Journal of Legal Tax Research (2019) 17 (1): 25–39.
Published: 01 October 2019
...Doron Narotzki; Melanie G. McCoskey ABSTRACT The Tax Cuts and Jobs Act (TCJA) has created a unique opportunity to utilize Code Section 304 and Code Section 245A as powerful tax-planning tools. By utilizing the rules established for redemptions between related corporations under the anti-abuse...
