Chapter 6 presentation

Chapter 6 Corporations: Redemptions and Liquidations

The Big Picture (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

The Big Picture (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]

The Big Picture (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object]

Effect of Redemption (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Effect of Redemption (slide 2 of 3) ,[object Object],[object Object]

Effect of Redemption (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Transactions Treated as Redemptions (slide 1 of 3) ,[object Object],[object Object],[object Object]

Transactions Treated as Redemptions (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Transactions Treated as Redemptions (slide 3 of 3) ,[object Object],[object Object]

Stock Attribution (slide 1 of 5) ,[object Object],[object Object]

Stock Attribution (slide 3 of 5) ,[object Object],[object Object],[object Object],[object Object]

Stock Attribution (slide 4 of 5) ,[object Object],[object Object],[object Object],[object Object]

The Big Picture – Example 4 Stock Attribution Rules ,[object Object],[object Object],[object Object],[object Object],[object Object]

Not Essentially Equivalent Redemptions (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Not Essentially Equivalent Redemptions (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Not Essentially Equivalent Redemptions (slide 3 of 3) ,[object Object],[object Object],[object Object]

Qualifying Disproportionate Redemption (slide 1 of 4) ,[object Object],[object Object],[object Object]

Qualifying Disproportionate Redemption (slide 2 of 4)

Qualifying Disproportionate Redemption (slide 3 of 4)

Qualifying Disproportionate Redemption (slide 4 of 4) ,[object Object],[object Object],[object Object],[object Object]

Complete Termination Redemptions ,[object Object],[object Object],[object Object],[object Object],[object Object]

Redemptions in Partial Liquidation (slide 1 of 3) ,[object Object],[object Object],[object Object]

Redemptions in Partial Liquidation (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Redemptions in Partial Liquidation (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object]

The Big Picture – Example 14 Partial Liquidations (slide 1 of 3) ,[object Object],[object Object],[object Object]

The Big Picture – Example 14 Partial Liquidations (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object]

The Big Picture – Example 14 Partial Liquidations (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object]

Redemptions to Pay Death Taxes (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Redemptions to Pay Death Taxes (slide 2 of 2) ,[object Object],[object Object]

Effect of Redemption on Corporation (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Effect of Redemption on Corporation (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object]

Stock Redemptions—No Sale or Exchange Treatment ,[object Object],[object Object],[object Object],[object Object],[object Object]

Effect of Preferred Stock Bailout (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Effect of Preferred Stock Bailout (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object]

Effect of Preferred Stock Bailout (slide 3 of 4) ,[object Object],[object Object],[object Object]

Effect of Preferred Stock Bailout (slide 4 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]

The Big Picture – Example 20 Preferred Stock Bailouts (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

The Big Picture – Example 20 Preferred Stock Bailouts (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]

The Big Picture – Example 20 Preferred Stock Bailouts (slide 3 of 4) ,[object Object],[object Object],[object Object],[object Object]

The Big Picture – Example 20 Preferred Stock Bailouts (slide 4 of 4) ,[object Object],[object Object],[object Object],[object Object]

Redemption with Related Entities (slide 1 of 2) ,[object Object],[object Object],[object Object]

Redemption with Related Entities (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object]

Corporation Division Under §355 ,[object Object],[object Object]

Liquidations—In General ,[object Object],[object Object],[object Object]

Liquidations—Effect on Corporation (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Liquidations—Effect on Corporation (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Liquidations—Effect on Corporation (slide 3 of 3) ,[object Object],[object Object],[object Object]

The Big Picture – Example 24 Antistuffing Rules (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

The Big Picture – Example 24 Antistuffing Rules (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object]

Distribution of Loss Property in Liquidation

Liquidations—Effect on Shareholder (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object]

Liquidations—Effect on Shareholder (slide 2 of 2) ,[object Object],[object Object],[object Object]

Liquidations: Parent-Subsidiary Situations (slide 1 of 4) ,[object Object],[object Object]

Liquidations: Parent-Subsidiary Situations (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object]

Liquidations: Parent-Subsidiary Situations (slide 3 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Liquidations: Parent-Subsidiary Situations (slide 4 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Election Under §338 (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Election Under §338 (slide 2 of 4) ,[object Object],[object Object],[object Object]

Election Under §338 (slide 3 of 4) ,[object Object],[object Object]

Election Under §338 (slide 4 of 4) ,[object Object],[object Object],[object Object]

Refocus On The Big Picture (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object]

Refocus On The Big Picture (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Refocus On The Big Picture (slide 3 of 4) ,[object Object],[object Object],[object Object],[object Object]

Refocus On The Big Picture (slide 4 of 4) ,[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object]

Chapter 6 presentation

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