Making the S Election – The Kean Case and Beneficial Ownership
S Corporations – Basic Qualification Rules
Liquidation of a Subsidiary – Section 332
De Facto Liquidations – The Rendina Case
Liquidation of a Nonsubsidiary – Sections 331 and 336
Section 306 Stock – The Preferred Stock Bailout Problem
Section 305(b)(2) – When Stock Dividends Become Taxable Because Some Shareholders Get Cash
Dividend Reinvestment Plans and Section 305(b)(1)
Stock Dividends – The Koshland Case and the Distinction Between Same‑Class and Different‑Class Dividends
Redemptions Through Related Corporations – Section 304
Redemptions to Pay Death Taxes – Section 303
Complete Termination of Interest – The Lynch Case and Prohibited Interests
The Attribution Rules of Section 318 – How They Affect Redemptions
Stock Redemptions – When Is a Redemption a Sale vs. a Dividend?
Corporate Shareholders and the Dividends‑Received Deduction – The Litton Case
Corporate Distributions of Appreciated Property – Section 311(b)
Tax Consequences of Dividends to Shareholders – Section 301(c)
Below‑Market Loans and Section 7872 – The End of Interest‑Free Loans
Bargain Sales to Shareholders – The Honigman Case
Disguised Dividends – When a Corporation Pays a Shareholder’s Personal Obligations