In their study, a similar strategy to that of Lo and MacKinlay was employed where stocks were ranked using past one-week returns, and the contrarian portfolio was held for the follow high liquidate
The bank had announced its plans to liquidate
the vehicle and return money to investors in September.
Having adopted a decision to liquidate
the company, the General Meeting or the court or the manager of the Register of Legal Entities, where the decision to liquidate
the company is adopted by the court on the initiative of the administrator, must elect (appoint) the liquidator.
Further, if Sam forms a new corporation, sells the assets of the old corporation to the new one and then liquidates
the old corporation, the transaction could be construed as a device to withdraw corporate earnings at capital gain rates; see Rev.
Sam decides to form a new corporation, sell the assets of the old corporation to the new one, then liquidate
the old corporation.
The PFIC was inactive for several years, earning only passive income subject to tax under subpart E R (who had acquired D's stock) and S, the only shareholders of the corporation, made a decision to liquidate
The tax adviser could recommend that the corporation liquidate
and that, as part of the plan of liquidation, the property be sold to Stanley in an installment sale.
Normally, an S corporation (and its shareholders) win incur only one level of tax on a sale, regardless of whether the corporation sells its assets and then liquidates
or the shareholder(s) simply sell the stock for the same price.
73-496, cited by the TAM, allows the S corporation up to 30 days to liquidate
Generally, there is no taxable gift when a discount partnership is created, since all of the partners suffer the same decrease in the value of their respective interests as a result of the inability of the partnership to liquidate