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- W2256078793 abstract "The author discusses a developing line of cases ruling on the proper allocation of the liquidation proceeds of liquidated C or S corporations where the proceeds were not reinvested in similar businesses of the shareholder. In these cases, the liquidation proceeds were found allocable to the state or states where the liquidated assets were physically located or, in the case of goodwill or other intangibles, to the state of commercial domicile of the liquidated corporation. The author finds these cases to be broadly applicable and reports that they may provide a defense against taxation of the gain in the nondomiciliary states where the liquidated corporation had business operations." @default.
- W2256078793 created "2016-06-24" @default.
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- W2256078793 date "2003-02-14" @default.
- W2256078793 modified "2023-09-23" @default.
- W2256078793 title "Liquidation of Businesses May Produce Specifically Allocable Nonbusiness Income" @default.
- W2256078793 hasPublicationYear "2003" @default.
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