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Keywords: C corporation
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Journal Articles
Buyer and Seller at Odds: The Economic Consequences of Holding Appreciated Assets in a C Corporation
Journal:
Issues in Accounting Education
Issues in Accounting Education (2013) 28 (4): 929–934.
Published: 01 November 2013
...Richard A. Gore ABSTRACT: A business holding appreciated assets is worth less to its owner if it is held in a C corporation than the fair market value of the assets. This fact arises from the double tax imposed on C corporations. One naive solution to this issue is for the shareholder to structure...
