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Keywords: Section 302
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Journal Articles
Recognition of Passive Activity Losses in a Complete Redemption of S Corporation Stock
Available to Purchase
The ATA Journal of Legal Tax Research (2016) 14 (1): 43–57.
Published: 01 May 2016
...Claire Y. Nash ABSTRACT Under Section 302(b)(3), a taxpayer who redeems all of the stock he owns in an S corporation is treated as having surrendered his stock in a fully taxable exchange. The taxpayer generally recognizes the gain, or loss, realized on the exchange. Moreover, if the interest he...
