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- W648182387 abstract "Funding for the sale of an interest in a profitable closely held corporation often comes from two sources: the buyer and the corporation itself. Such a bootstrap stock acquisition may take one of three forms. Two possible forms involve a distribution by a corporation to a selling shareholder: The corporation may either redeem a portion of the selling shareholder's stock or distribute a dividend to the selling shareholder. The redemption or dividend distribution may be in cash, or in other property. A distribution to a selling shareholder may be taxed to a buyer (either a purchaser or a continuing shareholder) as a constructive dividend, on the theory that the buyer purchased all of the seller's stock and then received a dividend distribution from the corporation. The distribution is then treated as part of the amount realized by the seffing shareholder on the sale of stock to the buyer. The distribution may instead be taxed to the selling shareholder as a dividend or as a redemption of a portion of his stock." @default.
- W648182387 created "2016-06-24" @default.
- W648182387 creator A5011132491 @default.
- W648182387 date "2006-08-30" @default.
- W648182387 modified "2023-09-26" @default.
- W648182387 title "Dividends Essentially Equivalent to Redemption: The Taxation of Bootstrap Stock Acquisitions" @default.
- W648182387 hasPublicationYear "2006" @default.
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