C12-Chp-02-5B-Key-Corporate-Law

C12-Chp-02-5B-Key-Corporate-Law -...

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b176332d67ff8308dc67f986b5240afeb29b28f7.xls I. DISTRIBUTIONS BY CORPORATIONS 346 Collapsible Corporations-Definition --Repealed Effect on Recipients (of assets or stock from corp) III. CORPORATE ORGANIZATION AND REORG. 301 Distributions of property Corporate Organization 302 Distributions in redemption of stock 351 Transfer to corporation controlled by transferor(s) 303 Distributions in redemption of stock-death taxes Effect on Shareholders and Security Holders 304 Redemption through use of related corporations 354 305 Distributions of stock and stock rights 355 306 Dispositions of certain stock 356 Receipt of additional consideration 357 Assumption of liability Effect on Corporation (making the distribution) 358 Basis to distributees 311 Taxability of corporation on distribution Effect on Corporation 312 Effect on earnings and profits
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