Taxation of Stock Redemptions and Partial Liquidations | Practical Law

Taxation of Stock Redemptions and Partial Liquidations | Practical Law

This Practice Note discusses the US federal income tax rules that apply to stock redemptions and partial liquidations by a US C-corporation.

Taxation of Stock Redemptions and Partial Liquidations

Practical Law Practice Note w-001-7683 (Approx. 11 pages)

Taxation of Stock Redemptions and Partial Liquidations

by Practical Law Corporate & Securities
Maintained • USA (National/Federal)
This Practice Note discusses the US federal income tax rules that apply to stock redemptions and partial liquidations by a US C-corporation.